Simplifying earnings per share (proposed amendments to IAS 33) : comments to be received by 5 December 2008

書誌事項

Simplifying earnings per share (proposed amendments to IAS 33) : comments to be received by 5 December 2008

International Accounting Standards Board, c2008

タイトル別名

Exposure draft, simplifying earnings per share : proposed amendments to IAS 33 : comments to be received by 5 December 2008

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注記

"August 2008" -- Cover

"The proposals aim to achieve convergence of the denominator of the earnings per share (EPS) calculation according to IAS 33 and Statement of Financial Accounting Standards No. 128 Earnings per share (SFAS 128)" -- Introd

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