Covers financial statement presentation of
earnings per share (EPS)

FASB proposes changes to EPS reporting

• News release (9.30.05)
• Exposure draft

FASB 128 (1997)

• Supersedes APB 15
• FASB summary
• FASB status

SAB 103

• Topic 3.A     Convertible securities - effect on EPS
• Topic 4.D     EPS computations in an IPO
• Topic 5.Q     Increasing Rate Preferred Stock
• Topic 6.B     Income or loss applicable to common stock
• Topic 6.G.1  Selected Quarterly Data ~ S-K 302(a)

Accounting Issues

Income

Non-GAAP Financial Measures