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Earnings Per Share

12 Months Ended

Sep. 30, 2019

Earnings Per Share

Earnings Per Share

15.         Earnings Per Share

Basic earnings per share (EPS) excludes dilution and is computed by dividing net income attributable to AECOM by the weighted average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income attributable to AECOM by the weighted average number of common shares outstanding and potential common shares for the period. The Company includes as potential common shares the weighted average dilutive effects of equity awards using the treasury stock method. For the periods presented, equity awards excluded from the calculation of potential common shares were not significant. The computation of diluted loss per share for the year ended September 30, 2019 excludes 2.7 million of potential common shares due to their antidilutive effect.

The following table sets forth a reconciliation of the denominators of basic and diluted earnings per share:

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​	​	​	​	​	​	​
​	​	Fiscal Year Ended
​		September 30,		September 30,		September 30,
​	​	2019	​	2018	​	2017
​	​	(in millions)
Denominator for basic earnings per share		157.0		159.1		155.7
Potential common shares		—		3.2		3.4
Denominator for diluted earnings per share		157.0		162.3		159.1

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- Definition

The entire disclosure for earnings per share.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-URI http://asc.fasb.org/topic&trid=2144383

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