Treatment of stock compensation plans in EPS computations
Subtitle: an interpretation of APB opinion no. 15 [i.e. Earnings per share] and a modification of FASB interpretation no. 28 [i.e. Accounting for stock appreciation rights and other variable stock option or award plans]. February 1980
By: Financial Accounting Standards Board
Contributors: American Institute of Certified Public Accountants. Accounting Principles Board
Series: FASB interpretation -- no. 31
Publisher: The Board
Published: 1980
Place of publication: Stamford, Conn
Language: eng
Number of pages: 13
Subjects: Stocks; Accounting; Taxation of bonds, securities
Notes: Includes bibliographical references.