Earnings per Share - Treasury Stock Method

Date recorded:

The staff paper for this session recommended that the treasury stock method be applied in calculating the dilutive effects of all convertible instruments on EPS.

That proposal was in line with the FASB's decision before they decided to postpone this issue until completion of their liabilities/equity project.

This session was brief as the Board had no questions to the paper, and agreed to the recommendations set out by the staff.

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