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Earnings per share

Author: Ruth Ann McEwen; Tax Management Inc.,
Publisher: Arlington, VA : Tax Management, [2007]-
Series: Accounting policy & practice series, 5137-3rd.
Edition/Format:   Website : Document : Updating website   Continually Updated Resource   Computer File : EnglishView all editions and formats
Summary:
"Bloomberg Tax Accounting Portfolio 5137-3rd, Earnings Per Share (Accounting Policy and Practice Series), discusses the calculation, presentation and disclosure requirements of Earnings Per Share under U.S. GAAP. Interim reporting requirements and differences with International Financial Reporting Standards reporting requirements also are examined."
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Details

Material Type: Document, Updating website, Internet resource
Document Type: Internet Resource, Computer File, Continually Updated Resource
All Authors / Contributors: Ruth Ann McEwen; Tax Management Inc.,
OCLC Number: 140136482
Notes: Published: Washington, D.C., 2007.
Description: 1 online resource
Details: Mode of access: World Wide Web.
Contents: Detailed analysis. Historical background and objectives of the portfolio --
Basis for earnings measurement --
The statement of earnings and comprehensive income --
Calculation of earnings per share (EPS) --
Interim financial reporting and its effects on earnings per share --
Alternate earnings per share definitions --
Earnings quality and topics in earnings management --
Working papers.
Series Title: Accounting policy & practice series, 5137-3rd.
Responsibility: Ruth Ann McEwen, Ph.D., CPA, Director, School of Accounting, Florida International University.

Abstract:

"Bloomberg Tax Accounting Portfolio 5137-3rd, Earnings Per Share (Accounting Policy and Practice Series), discusses the calculation, presentation and disclosure requirements of Earnings Per Share under U.S. GAAP. Interim reporting requirements and differences with International Financial Reporting Standards reporting requirements also are examined."

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