This Deloitte Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 on earnings per share as well as insights into how to apply the guidance in practice. The 2021 edition of this publication includes updated and expanded guidance as well as On the Radar, a new section that briefly summarizes the accounting and financial reporting topics addressed in the Roadmap. On the Radar is also available as a stand-alone publication.
This Roadmap replaces the Deloitte Q&As that were contained in ASC 260.
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