Response to the FASB prospectus "Earnings Per Share"

Mary E Barth; Timothy B Bell; Daniel W Collins; G Michael Crooch; John A Elliott; Thomas J Frecka; Eugene A Imhoff Jr; Wayne R Landsman; Raymond G Stephens

Response to the FASB prospectus "Earnings Per Share"

Journal article

Peer reviewed

Response to the FASB prospectus "Earnings Per Share"

Mary E Barth, Timothy B Bell, Daniel W Collins, G Michael Crooch, John A Elliott, Thomas J Frecka, Eugene A Imhoff Jr, Wayne R Landsman and Raymond G Stephens

Accounting horizons, Vol.8(2), pp.111-113

06/01/1994

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Abstract

The Financial Accounting Standards Committee of the American Accounting Association supports the FASB adding a limited scope project to its agenda that would eliminate the requirements to calculate primary earnings per share and adopt the basic/fully diluted approach to reporting earnings per share. The Committee does not, however, support the Board beginning a full reconsideration of all aspects of earnings per share.

Accounting

Accounting procedures

Capital structure

Committees

Decision making

Dilution

Disclosure

Earnings per share

Financial reporting

Financial statements

Treasuries

Details

Title: Subtitle: Response to the FASB prospectus "Earnings Per Share"
Creators: Mary E Barth
Timothy B Bell
Daniel W Collins
G Michael Crooch
John A Elliott
Thomas J Frecka
Eugene A Imhoff Jr
Wayne R Landsman
Raymond G Stephens
Resource Type: Journal article
Publication Details: Accounting horizons, Vol.8(2), pp.111-113
ISSN: 0888-7993
eISSN: 1558-7975
Publisher: American Accounting Association
Language: English
Date published: 06/01/1994
Academic Unit: Accounting
Record Identifier: 9984963231902771

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