Revised exposure draft on earnings per share.FASB FASB See: Financial Accounting Standards Board FASB See Financial Accounting Standards Board (FASB). has issued a revised exposure draft of a proposed standard seeking to improve the reporting of earnings per share. The proposed changes would clarify (company) Clarify - A software vendor, specialising in Customer Relationship Management software. Nortel Networks sold Clarify to Amdocs in 2002. http://amdocsclarify.com/. earnings per share computations involving certain instruments, such as mandatorily Adv. 1. mandatorily - in a manner that cannot be evaded; "the ministry considers that contributions to such a fund should be met from voluntary donations rather than from rates compulsorily levied." compulsorily, obligatorily convertible instruments and contractual obligations that may be settled with cash or by issuing shares. The exposure draft is a revision of the December December: see month. 2003 proposed statement, Earnings per Share. The comment deadline is Nov. 30, 2005. For more, visit www.fasb.org/news/nr093005.shtml. |
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