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Scope of this reference
Inspect the standard and the scope used in the teaching material. The verification date describes the stored review.
- Authority
- Financial Accounting Standards Board
- Standard
- ASC Topic 260
- Version
- Codification content as verified 2026-08-08
- Where it applies
- United States GAAP
- Entities covered
- Entities within Topic 260 presentation or disclosure scope; attributable income, rights, dated shares, instrument terms, conditions, classification, and settlement facts evaluated first
- Last source check recorded
- Aug 8, 2026
- Status recorded at review
- current
- Effective from
- Not specified in this record
Inspect the source: FASB ASC Topic 260, Earnings Per Share
Check the applicable effective dates and later amendments in the source before applying this reference.
Concepts using this reference (18)
- Antidilution
- Basic earnings per share
- Contingently issuable shares
- Diluted earnings per share
- Diluted EPS ordering
- EPS control number
- EPS numerator and denominator reconciliation
- If-converted method
- Income available to common shareholders
- Incremental earnings per share
- Participating security
- Per-share effect of an accounting change or error
- Potential common shares
- Preferred dividend arrearage
- Retroactive share adjustment
- Treasury-stock method for EPS
- Two-class method
- Weighted-average common shares
Instructional scope
This record supports an ACC 301 sequence from income available to common and a dated weighted-share register through two-class allocation, if-converted and treasury-stock methods, contingent shares, dilution ordering, the continuing- operations control number, antidilution, presentation, and reconciliation.
Standards clock
The current lane incorporates the adopted EPS changes in ASUs 2020-06 and 2021-04 where their instrument scope applies. ASU 2025-12's narrow loss-period clarification for specified stock-or-cash contracts is effective for annual periods beginning after December 15, 2026, including interim periods, unless early adopted. It remains a separate pending and retrospective branch.
Limitations
The record does not establish participation rights, instrument classification, conversion or settlement terms, market-price inputs, contingency satisfaction, attributable income, or whether an entity is within a presentation requirement.