Chapter 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. In addition, an EPS Flow Chart is included to help in visualizing the mechanics of Earnings Per Share.

Part 1: Share-Based Compensation (5:44 minutes); PDF Handout

Part 2: Simple (Basic) Earnings Per Share (9:32 minutes); PDF Handout

Part 3: Diluted Earnings Per Share – Exercisable Securities (9:13 minutes); PDF Handout

Part 4: Diluted Earnings Per Share – Convertible Securities (15:58 minutes); PDF Handout

* Assigned Exercises*:

Exercise 19-1 (1:51 minutes); PDF Handout

Exercise 19-6 (1:57 minutes); PDF Handout

Exercise 19-10 (1:17 minutes); PDF Handout

Exercise 19-12 (2:32 minutes); PDF Handout

Exercise 19-13 (5:55 minutes); PDF Handout

Exercise 19-14 (1:37 minutes); PDF Handout

Exercise 19-16 (2:37 minutes); PDF Handout

Exercise 19-17 (5:55 minutes); PDF Handout

Exercise 19-18 (6:41 minutes); PDF Handout

Exercise 19-19 (8:28 minutes); PDF Handout

Exercise 19-20 (4:18 minutes); PDF Handout

Exercise 19-21 (6:11 minutes); PDF Handout

**Assigned**** Problems:**Problem 19-8 (6:05 minutes); PDF Handout

Problem 19-11 (2:44 minutes); PDF Handout

Problem 19-12 (6:24 minutes); PDF Handout

Problem 19-14 (5:22 minutes); PDF Handout

Problem 19-15 (4:19 minutes); PDF Handout

Problem 19-16 (3:03 minutes); PDF Handout

Problem 19-17 (6:30 minutes); PDF Handout