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EARNINGS PER SHARE (Tables) | 3 Months Ended
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Mar. 31, 2021
Earnings Per Share [Abstract] |
Schedule of Computation of Basic and Diluted Earnings per Share | The following table sets forth the computation of the basic and diluted earnings per share attributable to Match Group shareholders:
| Three Months Ended March 31,
| 2021 |  | 2020
| Basic |  | Diluted |  | Basic |  | Diluted
| (In thousands, except per share data)
Numerator |  |  |  |  |  |  |
Net earnings from continuing operations | $ | 173,848 |  |  | $ | 173,848 |  |  | $ | 157,534 |  |  | $ | 157,534 |
Net loss (earnings) attributable to noncontrolling interests | 402 |  |  | 402 |  |  | (30,769) |  |  | (30,769) |
Impact from subsidiaries’ dilutive securities of continuing operations(a) | — |  |  | (467) |  |  | — |  |  | (5,480) |
Interest on dilutive Exchangeable Senior Notes, net of income tax(b) | — |  |  | 4,075 |  |  | — |  |  | 4,070 |
Net earnings from continuing operations attributable to Match Group, Inc. shareholders | $ | 174,250 |  |  | $ | 177,858 |  |  | $ | 126,765 |  |  | $ | 125,355 |
Loss from discontinued operations, net of tax | $ | — |  |  | $ | — |  |  | $ | (331,967) |  |  | $ | (331,967) |
Net loss attributable to noncontrolling interests of discontinued operations | — |  |  | — |  |  | 2,372 |  |  | 2,372 |
Net loss from discontinued operations attributable to shareholders | — |  |  | — |  |  | (329,595) |  |  | (329,595) |
Net earnings (loss) attributable to Match Group, Inc. shareholders | $ | 174,250 |  |  | $ | 177,858 |  |  | $ | (202,830) |  |  | $ | (204,240) |
Denominator |  |  |  |  |  |  |
Weighted average basic shares outstanding | 268,649 |  |  | 268,649 |  |  | 183,117 |  |  | 183,117 |
Dilutive securities(a)(c)(d) | — |  |  | 16,774 |  |  | — |  |  | 5,842 |
Dilutive shares from Exchangeable Senior Notes, if-converted(b) | — |  |  | 25,162 |  |  | — |  |  | 15,699 |
Denominator for earnings per share—weighted average shares(a)(b)(c)(d) | 268,649 |  |  | 310,585 |  |  | 183,117 |  |  | 204,658 |
Earnings per share: |  |  |  |  |  |  |
Earnings per share from continuing operations | $ | 0.65 |  |  | $ | 0.57 |  |  | $ | 0.69 |  |  | $ | 0.61 |
Loss per share from discontinued operations, net of tax | $ | — |  |  | $ | — |  |  | $ | (1.80) |  |  | $ | (1.61) |
Earnings (loss) per share | $ | 0.65 |  |  | $ | 0.57 |  |  | $ | (1.11) |  |  | $ | (1.00) |
______________________ (a)Former IAC had the option to settle certain Former Match Group stock-based awards with Former IAC shares. For the three months ended March 31, 2020, it was more dilutive for Former Match Group to settle certain Former Match Group equity awards. (b)The Company uses the if-converted method for calculating the dilutive impact of the outstanding Exchangeable Senior Notes. For the three months ended March 31, 2021, the Company adjusted net earnings from continuing operations attributable to Match Group, Inc. shareholders for the cash interest expense, net of income taxes, incurred on the 2022, 2026, and 2030 Exchangeable Senior Notes and dilutive shares were included for the same set of notes at the Match Group exchange rates. For the three months ended March 31, 2020, the Company adjusted net earnings from continuing operations attributable to Match Group, Inc. shareholders for the cash interest expense, net of income taxes, incurred on the 2022, 2026, and 2030 Exchangeable Senior Notes and dilutive shares were included for the same set of notes at the Former IAC exchange rates multiplied by the Separation exchange ratio. (c)If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock options, warrants, and subsidiary denominated equity and vesting of restricted stock units. For the three months ended March 31, 2021 and 2020, 0.7 million and 15.7 million potentially dilutive securities, respectively, are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive. (d)Market-based awards and performance-based and units (“PSUs”) are considered contingently issuable shares. Shares issuable upon exercise or vesting of market-based awards and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based awards and PSUs is dilutive for the respective reporting periods. For the three months ended March 31, 2021 and 2020, 0.5 million and 0.2 million shares, respectively, underlying market-based awards and PSUs, were excluded from the calculation of diluted earnings per share because the market or performance conditions had not been met.

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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