Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Calculating a company’s diluted shares outstanding is one of the most fundamental yet challenging concepts in finance and accounting. It’s a critical concept to understand, as diluted shares are used to determine earnings per share (EPS) and play a key role in company valuation. In this course, learners will explore the most common types of dilutive securities and how to account for them. The course will also review other typical adjustments that should be considered when determining diluted shares outstanding.
Topics Include:
- Calculating Basic & Diluted EPS
- Calculating Diluted Shared Outstanding
- Dilutive Securities
- Employee Stock Options
- Outstanding Options vs. Exercisable Options
- Treasury Stock Method
- Warrants
- Restricted Stock vs. Restricted Stock Units (RSUs)
- Convertible Debt
- Convertible Preferred Stock
Key Takeaways
Upon completion of this course, learners will understand:
- The difference between authorized, issued, and outstanding shares.
- Basic EPS vs Diluted EPS.
- The most common potentially dilutive securities.
- Applying the Treasury Stock Method.
- The If-Converted Method and related adjustments.
- Dealing with stock splits.
Who Will Benefit
This course is designed for finance and accounting professionals seeking to strengthen their understanding of share calculations, equipping them with practical skills to accurately compute diluted shares and EPS for better financial analysis and decision-making.
Prerequisite(s)
A foundational understanding of financial accounting is recommended.
Disclaimer
Most of CPA Ontario's 450+ on-demand courses are compatible with the mobile app. Unfortunately, this on demand course is not compatible. For the best learning experience, we suggest you use your computer.
How to Access the Course
To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Scott Powell is a CFI founder and the company’s Chief Content Officer. Now based in Vancouver, Scott spent a significant portion of his career in London, New York, and Hong Kong. Scott has a passion for teaching with over 25 years of experience designing and delivering learning solutions for firms in the financial services sector — particularly in the areas of commercial banking, investment banking, capital markets, and asset management.
Jeff Schmidt taught financial modeling and valuation to thousands of students all over the world for over a decade prior to joining CFI. Clients included some of the world’s largest corporations and financial institutions, as well as many of the most prestigious universities in the world. He also advised clients on modeling best practices, model rebuilds, and streamlining large spreadsheets. Before his career in financial education, Jeff covered approximately 50 companies with a combined market cap of $500 billion during his career in equity research. He also worked in corporate development leading M&A due diligence and financial planning & analysis, as well as working in investment banking and restructuring.