Statement of Financial Accounting Standard No. 128, Earnings per Share (Appendix E: Glossary, Paragraph 171), defines "Dilution (dilutive)" as: "A reduction in earnings per share resulting from the ...
The International Integrated Reporting Council is asking for feedback on its set of integrated reporting principles, the International <IR> Framework, encompassing financial and nonfinancial areas ...
The Financial Supervisory Service (FSS) and the accounting industry have decided to revise the audit standards and quality control standards to promote digital audit technology. They aim to lower the ...
Royal Caribbean Cruises Ltd. today made a series of financial announcements, the most salient points of which are: (1) Management identified an error in the previous ...
HCA Holdings, Inc., private operator of healthcare facilities, in adherence to new accounting guidance, announced that it will revise its accounts to recognize income from HITECH incentive payments in ...
Forbes contributors publish independent expert analyses and insights. I cover the accounting industry and accounting issues for investors. This article is more than 10 years old. Enron. Qwest.
Revision: Woolworth Corp., amid allegations of accounting irregularities, said Wednesday that it will restate last year’s results and look at the company’s 1992 financial statement. The nation’s ...
New Delhi, Sep 28 (PTI) The National Financial Reporting Authority on Tuesday recommended to the chartered accountants' apex body ICAI to carry out a regulatory impact assessment with respect to ...
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