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July 1, 1971The Accounting Review

Computing Earnings per Share: Unofficial Accounting Interpretation of APB Opinion No. 15 (Book).

Sherwood W. Newton Robert R. Sterling

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Key Points

The aim is to review interpretations of earnings per share calculations as outlined in APB Opinion No. 15.
Book review methodology
Analysis of unofficial interpretations of accounting standards
Highlights various unofficial accounting interpretations of earnings per share
Discusses implications for financial statements and reporting practices

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Implication

Book review of unofficial accounting interpretations of earnings per share guidelines, highlighting implications for financial reporting.

Abstract

Reviews the book "Computing Earnings Per Share: Unofficial Accounting Interpretations of APB Opinion No.15," by J.T. Ball.

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Newton et al. (1971) studied this question.

synapsesocial.com/papers/69ba426d4e9516ffd37a2af3 https://doi.org/10.2308/tar-4489812

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Synapse has enriched 10 related papers. Consider them for comparative context:

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