Home  Journals  International Accounting  7(139) - 2010 July

Application IAS 33 «Earnings per share» in registration practice

Available online: 16 July 2010

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

In the report on profits and losses the information about base and разводненной profits on the action reveals. The base profit on the action pays off by division of profit or the loss into the average quantity of ordinary actions in circulation during the period.
     At calculation разводненной profits on the action the profit or the loss, and also the average quantity of ordinary actions in circulation should be corrected. The company is obliged to represent the sums base and разводненной to profit on the action concerning profit or the loss on proceeding activity.

Keywords: profit, the loss, the action proceeding activity, calculation

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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