Earnings Per Share Policy

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Calculating Earnings Per Share: Two Policy Samples

Gain access to two sample policies for establishing uniform policies and calculating earnings per share.

In these samples, potential common share examples include debt or equity instruments, including preference shares, that are convertible into common shares; rights granted under employee share plans that may entitle employees to receive ordinary shares as part of their compensation and similar rights granted under other share purchase plans; and rights to ordinary shares that are contingent on the satisfaction of certain conditions resulting from contractual arrangements, such as the purchase of a business or other assets.

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