{"title":"摊薄证券和每股收益","authors":"Angel Pramitta Yulianda, S. Thió, Marselinus Asri","doi":"10.2139/ssrn.3210219","DOIUrl":null,"url":null,"abstract":"The purpose of this article is to discuss the proper accounting for stock-based compensation. In addition, issues related to other types of financial instruments, such as convertible securities, warrants, and contingent shares, including their effects on reporting earnings per share.","PeriodicalId":405783,"journal":{"name":"PSN: Financial Institutions (Topic)","volume":"6 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-07-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Dilutive Securities and Earnings Per Share\",\"authors\":\"Angel Pramitta Yulianda, S. Thió, Marselinus Asri\",\"doi\":\"10.2139/ssrn.3210219\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this article is to discuss the proper accounting for stock-based compensation. In addition, issues related to other types of financial instruments, such as convertible securities, warrants, and contingent shares, including their effects on reporting earnings per share.\",\"PeriodicalId\":405783,\"journal\":{\"name\":\"PSN: Financial Institutions (Topic)\",\"volume\":\"6 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-07-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"PSN: Financial Institutions (Topic)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3210219\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"PSN: Financial Institutions (Topic)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3210219","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The purpose of this article is to discuss the proper accounting for stock-based compensation. In addition, issues related to other types of financial instruments, such as convertible securities, warrants, and contingent shares, including their effects on reporting earnings per share.
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