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2019年美國注冊會計師考試已經(jīng)開始啦,正保會計網(wǎng)校USCPA教學(xué)團(tuán)隊為幫助廣大學(xué)員高效備考,順利備考,特為大家總結(jié)了FAR科目EPS知識點,祝大家學(xué)習(xí)愉快,順利備考!
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
財報計算和披露EPS 的意義:
● EPS 綜合考慮了經(jīng)營成果及資本結(jié)構(gòu),可以明確衡量企業(yè)單位資本投入的回報
● 是IS 信息披露中重要的結(jié)論性的指標(biāo),除了營運過程利潤來龍去脈的數(shù)據(jù),股東更加關(guān)心投資效率,該數(shù)據(jù)有助于股東決策及預(yù)測
● 為不同規(guī)模,不同行業(yè),不同生命周期,不同地域等企業(yè)提供了橫向比較的重要指標(biāo)
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
僅有普通股,或普通股加不可轉(zhuǎn)換工具(不可轉(zhuǎn)換優(yōu)先股,不可轉(zhuǎn)換債券)
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
● 要點1:
PS股息的扣除(不歸屬于CS的收益)
1. 非累計優(yōu)先股Non cumulative PS 股息已宣告未支付須扣除
2. 累計優(yōu)先股Cumulative PS 股息未宣告未支付須扣除(即與宣告和支付無關(guān))。
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
發(fā)行在外普通股加權(quán)平均數(shù)
=期初發(fā)行在外普通股股數(shù) X 1 + 新發(fā)行普通股股數(shù) X 已發(fā)行時間 ÷ 報告期間 – 當(dāng)期回購普通股股數(shù) X 已回購時間 ÷ 報告期間
報告期(至報告發(fā)布日)如有股票股利和拆股,其對發(fā)行在外普通股加權(quán)平均數(shù)的影響須追溯至期初計算
● 要點2:普通股(流通時間)加權(quán)平均數(shù)
核心:流通股數(shù)量變化的各時點,確認(rèn)實際流通期間
股份分段累加 |
權(quán)重 (股份數(shù)不變期間) |
股份全程累計 |
權(quán)重 (累計至期末) |
|
期初普通股 | + | 期初-普通股變動前 | + | 報告期間 |
新發(fā)行 | + | 發(fā)行-下一個普通股變動前 | + | 發(fā)行后期間 |
回購/庫存股 | + | 回購-下一個普通股變動前 | - | 回購后期間 |
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.● 要點3:股票股利和拆股須對流通股數(shù)量追溯調(diào)整
2. Shares outstanding before stock dividend/splits must be restated.
注意:在股票股利/拆股之后的發(fā)行或回購不需要追溯調(diào)整(參考F8-5 example)
3. Prior period presented must be retroactively adjusted
思考:
如果三個Stock dividends/splits方案, 除實施時間不同外(分別在4/30/X1, 10/30/X1, 1/2/X2 ),方案內(nèi)容一致。B/S date是12/31, 報告簽發(fā)日為2/25/X2。問三個方案哪一個的EPS ?
答:一樣大。
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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