FAS 128: Did It Make a Difference In Reporting EPS?
Document Type
Article
Publication Date
1-1-2002
School
Accountancy
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.
Publication Title
Journal of Corporate Accounting and Finance
Volume
13
Issue
2
First Page
65
Last Page
72
Recommended Citation
Jordan, C.,
McNeely, K.,
Clark, S.
(2002). FAS 128: Did It Make a Difference In Reporting EPS?. Journal of Corporate Accounting and Finance, 13(2), 65-72.
Available at: https://aquila.usm.edu/fac_pubs/21220