Financial Reporting: Simplifying EPS

Topics:
Equity
Tags:
Earnings Per Share,
Finance,
Financial,
Financial Accounting,
Financial Planning,
Financial Reporting,
Financial Statements,
Investment,
Stock
Source:
The American Institute of Certified Public Accountants

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Overview: Many CPAs and financial statement users believed Accounting Principles Board Opinion, Earnings per Share, was arbitrary and unnecessarily complex. A major concern was the concept of common stock equivalents in computing primary earnings per share (EPS). The number of common shares outstanding is adjusted retroactively for stock dividends; stock splits, and reverses stock splits. Common shares issued in partly paid form and stock subscriptions that are entitled to dividends in proportion to the amount paid are part of the basic EPS computation.

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Format: HTML | Date: Sep 2002 | Pages: 1

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