Earnings per Share SFAS 128, February 1997 “Earnings per Share” Earnings per Share (EPS) 1. Basic Earnings per Share 2. Diluted Earnings per Share Basic
Accounting Changes and Error Corrections SFAS 154, May 2005 “Accounting Changes and Error Corrections – a replacement of APB Opinion No. 20 and FASB Statement
Statement of Cash Flows SFAS 95, November 1987 “Statement of Cash Flows” SFAS 102, February 1989 “Statement of Cash Flows – Exemption of Certain Enterprises
Income Statement Income attributable to the noncontrolling interest SFAS 160, December 2007 “Noncontrolling Interests in Consolidated Financial Statements an Amendment of ARB No. 51” ARB
Income Statement Extraordinary and Unusual Items FASB issued an Accounting Standards Update, ASU 2015-01, in January 2015 Topic: Income Statement – Extraordinary and Unusual Items
Presentation of Financial Statements Discontinued Operations SFAS 144, August 2001 “Accounting for the Impairment or Disposal of Long-Lived Assets” EITF 03-13, 2003 “Applying the Conditions