Detail Simplifying EPS   Oleh:  Luecke, Randall W. ; Law, David B. ; Meeting, David T. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 2 (1997), page 61-72. Topik: cpa; EPS Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Many CPA s and financial statement users believed Accounting Principles Board Opinion no. 15, 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). Under the old rule, primary EPS was designed to reflect the dilution of common stockholders earnings resulting from the increase in common shares due to the probable conversion or exercise of common stock equivalents. CPA s and financial statement users thought primary EPS should reflect no dilution. A new Financial Accounting Standards Board statement addresses this concern by simplifying the computation, eliminating primary EPS and common stock equivalents and replacing them with basic EPS, which reflects no dilution. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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