IFRS allows per share amounts to be reported on items other than earnings. Instructions (a) Write a
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Instructions
(a) Write a short essay on the pros and cons of allowing companies to include alternate per share amounts in their annual reports. What other types of per share data might be helpful for investors?
(b) Currently, per share data is only required on the profit or loss for the year. What would be the arguments to support the disclosure of comprehensive income per share also? What would be some arguments to discourage this disclosure?
(c) Find an example of a company's disclosure of per share data for other than earnings per share.
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a The pros of allowing alternate per share amounts to be included in the annual financial statements of companies are that such amounts may provide additional information that is useful to investors a...View the full answer
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Before going into teaching, I was a radio news reporter, covering the Idaho and Oregon legislatures and state governments. I won a national award and several state-level awards while doing so. Because of that background, I developed a lifelong interest in government and politics--especially state level government and politics.
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Related Book For 
Intermediate Accounting
ISBN: 978-0470161012
9th Canadian Edition, Volume 2
Authors: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield.
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