AL-FRD-Illuminated road

Financial Reporting Developments - Earnings per share

9 Aug 2021 PDF
Subject AccountingLink
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Our FRD publication on earnings per share has been updated to reflect standard-setting developments (e.g., the issuance of ASU 2020-06, Debt – Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity) and enhance our interpretive guidance. See Appendix D of the publication for a summary of the updates.

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