Statement of Financial Accounting Standard No. 128, Earnings per Share (Appendix E: Glossary, Paragraph 171), defines "Dilution (dilutive)" as: "A reduction in earnings per share resulting from the ...

Let's face it. As if it wasn't bad enough trying to compare the performance of the world's biggest banks side-by-side, it is now getting more difficult to even compare the performance of a single bank ...

The International Integrated Reporting Council is asking for feedback on its set of integrated reporting principles, the International <IR> Framework, encompassing financial and nonfinancial areas ...

Royal Caribbean Cruises Ltd. today made a series of financial announcements, the most salient points of which are: (1) Management identified an error in the previous ...

HCA Holdings, Inc., private operator of healthcare facilities, in adherence to new accounting guidance, announced that it will revise its accounts to recognize income from HITECH incentive payments in ...

Forbes contributors publish independent expert analyses and insights. I cover the accounting industry and accounting issues for investors. This article is more than 10 years old. Enron. Qwest.

New Delhi, Sep 28 (PTI) The National Financial Reporting Authority on Tuesday recommended to the chartered accountants' apex body ICAI to carry out a regulatory impact assessment with respect to ...

Revision: Woolworth Corp., amid allegations of accounting irregularities, said Wednesday that it will restate last year’s results and look at the company’s 1992 financial statement. The nation’s ...

Salix Pharmaceuticals Ltd. announced a revision in its accounting Thursday that indicated sales of its drugs weren’t as strong as Wall Street had expected, sending shares down as much as 38% in ...