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- Title
Earnings per Share Should Be Simplified.
- Authors
Pacter, Paul; Petrone, Kimberley Ryan
- Abstract
Looks into the procedures in computing the earnings per share (EPS) and explores the computing changes proposed by the International Accounting Standards Committee (IASC) and the Federal Accounting Standards Board (FASB). Provisions of the Accounting Principles Board (APB) Opinion No. 15, which is the current rule governing the computation of EPS; Enumeration of the tentative conclusions made by the earnings per share steering committee of IASC; Issuance of prospectus of FASB for a proposed project on earnings per share in June 1993.
- Subjects
UNITED States; EARNINGS per share; INCOME; FINANCE; INTERNATIONAL Accounting Standards Committee; FEDERAL Accounting Standards Board; ACCOUNTING
- Publication
Journal of Corporate Accounting & Finance (Wiley), 1994, Vol 5, Issue 4, p455
- ISSN
1044-8136
- Publication type
Article
- DOI
10.1002/jcaf.3970050404