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This note will familiarize users of financial statements with how Earnings Per Share (EPS) is calculated, what accounting rules apply, and how the new CICA Handbook Section 3500 will make Canadian, U.S. and international EPS figures more comparable. It also includes a simple exercise to test the students' understanding of the mechanics. The accompanying teaching note provides the solution.

This note will familiarize users of financial statements with how Earnings Per Share (EPS) is calculated, what accounting rules apply, and how the new CICA Handbook Section 3500 will make Canadian, U.S. and international EPS figures more comparable. It also includes a simple exercise to test the students' understanding of the mechanics. The accompanying teaching note provides the solution.