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A New EPS: Seeking Greater International Comparability of Accounting Standards - The guidelines for determining and presenting earnings per share (EPS) have been criticized roundly by users (primarily analysts) and academics since the Accounting Principles Board (APB) issued APB Opinion No. 15, Earnings Per Share, in 1969. Specifically, critics complained of numerous assumptions in the calculations that, in most cases, were arbitrary and complex. Learn more from this article about important changes.

1st Person: Thompson, James H.
Source: in The national public accountant Vol. 42, No. 9 (1997), p. 33
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Type of Publication: Article
Published: 1997
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