FAS 128: Did it make a difference in rep
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Charles E. Jordan; Kristi K. McNeely; Stanley J. Clark
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Article
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2002
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John Wiley and Sons
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English
β 75 KB
## 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 economyβfor companies using stock option plans. __Β© 200