illuminated road intersection and traffic trails

Financial Reporting Developments - Earnings per share

Overview

Our Financial reporting developments (FRD) publication, Earnings per share, has been updated to enhance and clarify our interpretative guidance. Refer to Appendix D of the publication for a summary of important changes.

Download PDF

PDF (3 MB)

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.