A New EPS: Seeking Greater International Comparability of Accounting Standards - The guidelines for determining and presenting earnings per share (EPS) have been criticized roundly by users (primarily analysts) and academics since the Accounting Principles Board (APB) issued APB Opinion No. 15, Earnings Per Share, in 1969. Specifically, critics complained of numerous assumptions in the ...
| Year of publication: |
1997
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| Authors: | Thompson, James H. |
| Published in: |
The national public accountant. - Washington, DC : Soc, ISSN 0027-9978, ZDB-ID 6093711. - Vol. 42.1997, 9, p. 33
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