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May 2009 » Changes Proposed Under the FASB...
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Baruch Englard, MS, MBA, CPA
On August 7, 2008, the FASB issued an exposure draft (ED) of a proposed accounting standard on earnings per share (EPS). The ED, which would amend SFAS 128, Earnings Per Share, seeks to clarify and simplify EPS calculations, while at the same time promoting convergence with International Financial Reporting Standards (IFRS). It was issued concurrently with an International Accounting Standards Board (IASB) amendment to its own IAS 33, Earnings Per Share. Before discussing the key changes proposed by the ED, a review of the fundamental concepts of earnings per share is in order.
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