摘要
每股收益是投资者对公司进行财务分析的极为重要的会计信息 ,而随着公司资本结构的复杂化 ,每股收益会计信息的计量和披露亟待规范和完善 ,本文区分简单资本结构和复杂资本结构 ,并重点对复杂资本结构下的每股收益的计量和披露要求进行探讨 ,以期指导现行的会计实践活动。
EPS is very important accounting information according to which the investors analyze a company′s financial status.The present paper,differentiating the simple capital structure from the complex one,with stress on the requirements for the calculation and exposure of the EPS concerning the complex capital structure for the purpose of guiding the current accounding practice.
