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IAS Plus newsletter — Exposure draft on earnings per share

Published on: 19 Aug 2008

On 7 August 2008, the International Accounting Standards Board (IASB) published for public comment an Exposure Draft (ED) of proposed amendments to IAS 33, Simplifying Earnings per Share. The ED was issued simultaneously with a proposed amendment to FAS 128 Earnings per Share, the US GAAP equivalent. Both proposals are part of the ongoing convergence project between the IASB and the Financial Accounting Standards Board.


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