# ASC 260-10-60: Earnings Per Share — Overall — 60 Relationships

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/260/10/#60-relationships)

Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.

Tables and mathematical or amendment markup are retained as HTML where Markdown would lose structure.

Source downloaded (UTC): 2026-09-09T23:19:16.845Z to 2026-09-09T23:19:16.845Z

Record version: sha256:fd1e7a149cf3d28a0f765d88f81828731f766b41501fc42b9ac19f9b41dcbaed

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


## ASC 260-10-60: 60 Relationships

[Read section](https://asc.understandingaccounting.org/asc/260/10/#60-relationships)

SEC content: no

#### Compensation—General

##### [260-10-60-1](https://asc.understandingaccounting.org/asc/260/10/#260-10-60-1)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:19:16.845Z to 2026-09-09T23:19:16.845Z

Record version: sha256:505f8364b382c3bcfac00e1bec96957fd91f173da2f7ef7e901510bf4ce8a369

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For the effects of employer shares held by a rabbi trust in computing basic and diluted EPS, see Section 710-10-45.

#### Compensation—Stock Compensation

##### [260-10-60-1A](https://asc.understandingaccounting.org/asc/260/10/#260-10-60-1A)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:19:16.845Z to 2026-09-09T23:19:16.845Z

Record version: sha256:87407b0d25365d03f522332d37381ed00725d64f6758ab699bc3c53649fe111a

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For the effects of equity share options granted in [share-based payment arrangements](https://asc.understandingaccounting.org/glossary/s/#share-based-payment-arrangements "An arrangement under which either of the following conditions is met: One or more suppliers of goods or services (including employees) receive awards of equity shares, equity share options, or other equity instruments. The entity incurs liabilities to suppliers that meet either of the following conditions: The amounts are based, at least in part, on the price of the entity's shares or other equity instruments. (The phrase at least in part is used because an award may be indexed to both the price of the entity's shares and something other than either the price of the entity's shares or a market, performance, or service condition.) The awards require or may require settlement by issuance of the entity's shares. The term shares includes various forms of ownership interest that may not take the legal form of securities (for example, partnership interests), as well as other interests, including those that are liabilities in substance but not in form. Equity shares refers only to shares that are accounted for as equity. Also called share-based compensation arrangements."), nonvested shares, and similar equity instruments in computing diluted EPS, see Section 718-10-45.

##### [260-10-60-2](https://asc.understandingaccounting.org/asc/260/10/#260-10-60-2)

Pending content: no

Source downloaded (UTC): 2026-09-09T23:19:16.845Z to 2026-09-09T23:19:16.845Z

Record version: sha256:ba89181cf87dea31ed918dd1c832c5ab9e9e1a07bd737baa6cd1282bbe7ab86c

Snapshot version: sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f

Effective as of: not established by retrieval timestamps.


For the effects of issues resulting from the existence of [employee stock ownership plans](https://asc.understandingaccounting.org/glossary/e/#employee-stock-ownership-plan "An employee stock ownership plan is an employee benefit plan that is described by the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 as a stock bonus plan, or combination stock bonus and money purchase pension plan, designed to invest primarily in employer stock. Also called an employee share ownership plan.") in computing basic and diluted EPS and the related disclosure requirements, see Sections 718-40-45 and 718-40-50.