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 ...

Regardless of how much an individual might know, poor presentation of their research and analysis damages their credibility. Disentangling the meaning of sentences or reading through irrelevant ...

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 ...

Narayanan, V.G., and A. Davila. "Using Delegation and Control Systems to Mitigate the Trade-off between the Performance-Evaluation and Belief-Revision Uses of Accounting Standards." Special Issue on ...

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.

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 ...

Salix Pharmaceuticals Ltd. announced a revision in its accounting Thursday that indicated sales of its drugs weren’t as strong as Wall Street had expected, sending shares down as much as 38% in ...