每股收益计算与呈报

每股收益是美国《会计原则委员会意见书》第１５号规则下的一个汇总统计项目。自从１９６９年以后，对于每股收益的计算和呈报，一直众说纷纭。１９９４年３月，美国财务会计准则委员会的初步建议会使每股收益的计算与呈报出现比较实质性的变化。文章将在分析《会计原则委员会意见书》第１５号规则存在问题的基础上，介绍财务会计准则委员会的初步建议，并比较每股收益在第１５号规则和初步建议下的计算要求。最后、对财务会计准则委员会的初步建议作出评述，关键词

THE CALCULATION AND PRESENTATION OFEARNINGS PER SHARE

Earnings per share (EPS) is a summary statistics calculated under the rules of APB Opinion No. 15. Since 1969, there have been various interpretations of the methods used in the calculation and presentation of EPS. In March 1994, the FASB's proposal would bring about mote substantive changes regarding the calculation and presentation of EPS. Bued on the analysis of the issues existing in the rules of APB Opinion No. 15, this paper introduces the FASB's proposal and makes a comptntson of the EPS calculation requirements between the rules of APB Opinion No.15 and the FASB's proposal. Finally,this paper gives some comments on the FASB's proposal.