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FASB ASC Topic 260, Earnings Per Share

Authoritative US GAAP research starting point for basic and diluted EPS, participating securities, potential common shares, antidilution, presentation, and disclosure.

Authority and currency

About this authority

Publisher
Financial Accounting Foundation
Standing
Primary authority
Version
Topic 260 as accessed 2026-08-08
Relevant parts
Topic 260; especially Subtopic 260-10 and linked instrument-specific guidance
Currency
current · checked Aug 8, 2026

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Topic 260 requires a numerator file, a dated common-share register, and a potential-share inventory. Basic and diluted EPS are reconciliations: each preferred, participating, convertible, option, warrant, contingent, and settlement feature receives a visible route and an antidilution test.