2019年美国注册会计师考试已经开始啦，正保会计网校USCPA教学团队为帮助广大学员高效备考，顺利备考，特为大家总结了FAR科目EPS知识点，祝大家学习愉快，顺利备考！
1. EPS Presentation requirements：
● US GAAP and IFRS require all entities with public traded CS or potential CS to present EPS on the face of I/S
● Companies who made filing with SEC in preparing IPO
财报计算和披露EPS 的意义：
● EPS 综合考虑了经营成果及资本结构，可以明确衡量企业单位资本投入的回报
● 是IS 信息披露中重要的结论性的指标，除了营运过程利润来龙去脉的数据，股东更加关心投资效率，该数据有助于股东决策及预测
● 为不同规模，不同行业，不同生命周期，不同地域等企业提供了横向比较的重要指标
2. Two types of EPS: Basic EPS / Diluted EPS
● Earnings and share depends on capital structure
● Income computed in:
Income from continuing ops.
Net income on the face of I/S
Income from discontinued item
| Capital Structure | Income | Presentation |
| Simple: Only common stock |
1） Income from continuing ops. 2） Net income on I/S |
Basic EPS |
|
Others （Complex）: With Potential convertible securities |
1） Income from continuing ops. 2） Net income on I/S or statement of income and comprehensive income |
Basic EPS + Diluted EPS |
For discontinued item
|
Capital Structure |
Income | Presentation | |
| Simple structure | Income from discontinued item | Basic EPS | On the face of I/S or in the notes to F/S |
| Complex structure |
Basic EPS + Diluted EPS |
||
3. Simple capital structure
Common stock only or with common stock + non convertible preferred stock
仅有普通股，或普通股加不可转换工具（不可转换优先股，不可转换债券）
3-1 基本公式
Basic EPS = NI available to CS holders / Weighted-avg. CS outstanding （WACSO）
3-2 NI available to CS
= NI – dividends declared to noncumulative P/S – dividends accumulated for cumulative P/S
● 要点1：
PS股息的扣除（不归属于CS的收益）
1. 非累计优先股Non cumulative PS 股息已宣告未支付须扣除
2. 累计优先股Cumulative PS 股息未宣告未支付须扣除（即与宣告和支付无关）。
E.g. Cumulative PS $10 par, 3%, 50k share, CS 200k, in 20×6，net income $405k, paid preferred dividends $8k, basic EPS?
Basic EPS=（$405k-50k×10×3%）/200k=$1.95
Note: If Loss from continuing operation, Income available to CS = Loss + P/S dividends
3-3 WACS
发行在外普通股加权平均数
=期初发行在外普通股股数 X 1 + 新发行普通股股数 X 已发行时间 ÷ 报告期间 – 当期回购普通股股数 X 已回购时间 ÷ 报告期间
报告期（至报告发布日）如有股票股利和拆股，其对发行在外普通股加权平均数的影响须追溯至期初计算
● 要点2：普通股（流通时间）加权平均数
核心：流通股数量变化的各时点，确认实际流通期间
| 股份分段累加 |
权重 （股份数不变期间） |
股份全程累计 |
权重 （累计至期末） |
|
| 期初普通股 | + | 期初-普通股变动前 | + | 报告期间 |
| 新发行 | + | 发行-下一个普通股变动前 | + | 发行后期间 |
| 回购/库存股 | + | 回购-下一个普通股变动前 | - | 回购后期间 |
1. Stock dividends/splits before the F/S ISSUE DATE must be treated as though they occurred at the earliest beginning of the report period.● 要点3：股票股利和拆股须对流通股数量追溯调整
2. Shares outstanding before stock dividend/splits must be restated.
注意：在股票股利/拆股之后的发行或回购不需要追溯调整（参考F8-5 example）
3. Prior period presented must be retroactively adjusted
思考：
如果三个Stock dividends/splits方案， 除实施时间不同外（分别在4/30/X1, 10/30/X1, 1/2/X2 ），方案内容一致。B/S date是12/31, 报告签发日为2/25/X2。问三个方案哪一个的EPS ？
答：一样大。
3-4 Stock issued under method of acquisition
If acquisition method applies, weighted avg. is measured from the date of combination.
3-5 Contingent shares
Measured in Basic EPS when condition actually been satisfied during period
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