FASB ASC 260 - Earnings per Share

FASB ASC Guide > FASB ASC 260

The Financial Accounting Standards Board (FASB) released the 200 section of the Accounting Standards Codification for the purpose of discussing the braod topic of Presentation. Accounting Standards Codification 260 (ASC 260) was released to address the more specific topic of calculating and presenting earnings per share in the financial statements.

Check out more high level explanations of the FASB ASC in our Guide to the Accounting Standards Codification!

For more in depth information on this and other FASB ASC topics, check out the following books.

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