Earnings Per Share Reporting: Time for an Overhaul?
聚焦复杂资本结构下公众公司每股收益披露的编制，指出当前报告标准存在缺陷，建议放弃库存股法和3%重要性标准。
Abstract Focuses on the preparation of earnings per share (EPS) disclosures for public companies with complex capital structures. Reflection of the effects of potentially dilutive securities; Deficiency of EPS reporting standards; Discarding the Treasury stock method; Abandoning the three percent materiality standard.