FDEPSFully Diluted Earnings per Share (finance)
FDEPSFluid Dynamics in Earth and Planetary Sciences
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The weighted average shares are also increased by 50,000 to calculate FDEPS. This adjustment is only included if it has a dilutive effect on EPS.
Illustration 3 includes the FDEPS and the diluted EPS that would be presented according to the respective guidelines.
For FDEPS, APBO #15 assumed the repurchase of stock at average or yearend market price whichever is higher.
The simple EPS could be presented instead of PEPS or FDEPS. Today's guidelines eliminate this materiality threshold for presentation of diluted EPS and require a dual presentation at all times by all entities with complex structures.
Earlier this week FDEP requested EPAs Facility Assessment Support Team (FAST) provide assistance in assessing the status of 1,255 non-community public water systems.