Response to the FASB prospectus "Earnings Per Share"

Authors
Barth, Mary E Bell, Timothy B Collins, Daniel W Crooch, G Michael",
Citation
E. Barth, Mary et al., Response to the FASB prospectus "Earnings Per Share", Accounting horizons , 8(2), 1994, pp. 111-114
Journal title
Accounting horizons → ACNP
ISSN journal
08887993
Volume
8
Issue
2
Year of publication
1994
Pages
111 - 114
Database
ACNP
SICI code
Abstract
The Financial Accounting Standards Committee of the American Accounting Association supports the FASB adding a limited scope project to its agenda that would eliminate the requirements to calculate primary earnings per share and adopt the basic/fully diluted approach to reporting earnings per share. The Committee does not, however, support the Board beginning a full reconsideration of all aspects of earnings per share.