FASB issues revised proposal on earnings per share; GASB releases proposal clarifying existing guidance.
Position | Accounting & auditing news - Financial Accounting Standards Board, Governmental Accounting Standards Board - Brief article |
The Financial Accounting Standards Board recently issued a revised exposure draft of a proposed standard that would make targeted improvements to the reporting of earnings per share. Specifically, the proposed changes would clarity earnings per share computations involving certain instruments, such as mandatorily convertible instruments and contractual obligations that may be settled with cash or by issuing shares. The proposal is a revision of the Dec. 2003 proposed statement, Earnings Per Share, which was issued as part of the board's ongoing efforts with the International Accounting Standards Board to bring about convergence between U.S. and international accounting standards. The proposed statement would be effective for interim and annual periods ending after June 15, 2006. A copy of the proposal may be downloaded from the FASB's Web site at www.fasb.org. Comments are due Nov. 30.
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