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International Accounting
 

Definition of earnings per share in accordance with IAS 33 «Earnings per share»

Vol. 14, Iss. 2, JANUARY 2011

Available online: 20 January 2011

Subject Heading: REFORMING OF ACCOUNTING

JEL Classification: 

Trofimova L.B. associate professor Peoples` Friendship University of Russia (PFUR), Moscow
p-LBT@rambler.ru

The article investigates the characteristics of earnings per share in accordance with IAS 33. In his article, the author reveals the essence of ordinary, preference and potential actions and the notion of such an important parameter that affects the earnings per share as the average number of ordinary shares.

Keywords: dilution, options, an ordinary share, a potential ordinary share, basic earnings per share, diluted earnings per share

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

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