Determining whether a convertible security is a common stock equivalent
Subtitle: an amendment of APB opinion no. 15
By: Financial Accounting Standards Board
Series: Exposure draft / Financial Accounting Standards Board; Proposed Statement of financial accounting standards / Financial Accounting Standards Board
Publisher: Financial Accounting Standards Board
Published: 1981
Place of publication: Stamford, Conn
Language: eng
Subjects: Financial statements; Corporations; Accounting; Dividends
Notes: Cover title.

November 6, 1981.

"APB Opinion No. 15, Earnings per share."

Includes bibliographical references.