IAS Plus newsletter on earnings per share exposure draft
20 Aug 2008
Deloitte's IFRS Global Office has published a Special Edition IAS Plus Newsletter – IASB and FASB issue proposed amendments to Earnings per Share.
The ED was issued 7 August 2008. It proposes to amend IAS 33 Earnings per Share (EPS) to simplify the calculation of EPS and to converge the international standard and US GAAP. Comments are requested by 5 December 2008. Concurrently, the US Financial Accounting Standards Board has proposed to amend its EPS standard, SFAS 128 Earnings per Share.
Click to view Special Edition IAS Plus Newsletter – IASB and FASB issue proposed amendments to Earnings per Share (PDF 146k). You will find all Past IAS Plus Newsletters Here.