✦ LIBER ✦
FAS 128: Did it make a difference in reporting EPS?
✍ Scribed by Charles E. Jordan; Kristi K. McNeely; Stanley J. Clark
- Publisher
- John Wiley and Sons
- Year
- 2002
- Tongue
- English
- Weight
- 75 KB
- Volume
- 13
- Category
- Article
- ISSN
- 1044-8136
No coin nor oath required. For personal study only.
✦ Synopsis
Abstract
The new standard greatly simplified earnings per share (EPS) computations. However, the result was
significantly different amounts for only certain items, say the authors. And the new standard may actually bolster
EPS in a sluggish economy—for companies using stock option plans. © 2002 John Wiley & Sons,
Inc.