Find latest publication on US GAAP,IFRS and Canadian ASPE
Find latest publication on US GAAP,IFRS and Canadian ASPE
This Deloitte Roadmap provides an overview of the accounting and disclosure guidance in ASC 260 on earnings per share as well as insights into how to apply the guidance in practice. The 2021 edition of this publication includes updated and…
EPS is an important metric that is widely used by analysts and other external users of financial statements, as well as by management. However, despite IAS 33 Earnings per Share being in existence for some years, questions on how to apply this…