Chapter 19 Share-Based Compensation & EPS

TeacherChapter 19 deals with two distinct topics – share-based compensation and earnings per share.  The discussion of earnings per share makes a distinction between a situation where a company has a simple capital structure and only presents one earning per share figure, versus a complex capital structure requiring the presentation of two earnings per share figures.  Two types of securities can result in a complex capital structure.  These are exercisable securities and convertible securities.

As such, the chapter lecture is presented in four parts as follows (Note:  To view the lecture material on an IOS device, you will need to download the Articulate Mobile Player from the App Store).  In addition, an EPS Flow Chart is included to help in visualizing the mechanics of Earnings Per Share.

Part 1:  Share-Based Compensation (6:06 minutes);  PDF Handout
Part 2:  Simple (Basic) Earnings Per Share
(9:42 minutes);  PDF Handout
Part 3:  Diluted Earnings Per Share – Exercisable Securities (9:25 minutes); PDF Handout
Part 4:  Diluted Earnings Per Share – Convertible Securities (16:14 minutes); PDF Handout

Earnings Per Share Flow Chart

Assigned Exercises:
Exercise 19-1 (1:54 minutes); PDF Handout
Exercise 19-5 (1:52 minutes); PDF Handout
Exercise 19-9 (1:17 minutes); PDF Handout
Exercise 19-10 (2:24 minutes); PDF Handout
Exercise 19-11 (5:08 minutes); PDF Handout
Exercise 19-12 (1:39 minutes); PDF Handout
Exercise 19-14 (2:33 minutes); PDF Handout
Exercise 19-15 (5:46 minutes); PDF Handout
Exercise 19-16 (6:10 minutes); PDF Handout
Exercise 19-17 (9:04 minutes); PDF Handout
Exercise 19-18 (4:32 minutes); PDF Handout
Exercise 19-19 (6:36 minutes); PDF Handout

Assigned Problems:
Problem 19-9 (6:12 minutes); PDF Handout
Problem 19-12 (2:46 minutes); PDF Handout
Problem 19-13 (7:34 minutes); PDF Handout
Problem 19-15 (5:49 minutes); PDF Handout
Problem 19-16 (4:19 minutes); PDF Handout
Problem 19-17 (2:59 minutes); PDF Handout
Problem 19-18 (6:44 minutes); PDF Handout
Problem 19-19 (6:54 minutes); PDF Handout