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Proposed FASB Staff Position (FSP) - Computational Guidance for Computing Diluted Earnings Per Share under the Two-Class Method

Tuesday, March 27, 2007

The FASB issued a proposed FSP that provides guidance on computing diluted earnings per share under the two-class method pursuant to FAS # 128, “Earning Per Share”. A copy of the proposed FSP is available below. IMA’s Financial Reporting Committee submitted a comment letter that addressed all of the pertinent issues in the proposed FSP.


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