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A Roadmap to the Presentation and Disclosure of Earnings per Share (2020)

Published on: 29 May 2020

This Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 as well as insights into how to apply the guidance in practice. The 2020 edition includes several new discussions, as well as some modifications to previously expressed views, to reflect our latest thinking and input from standard setters and regulators.

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