论文部分内容阅读
新三板挂牌会计处理实务中,对于股改前后每股收益计算存在两种计算方式:一是股改前不需要计算并披露每股收益,股改当期按股改折股数计算每股收益;二是股改前需要计算并披露每股收益,股改当期要分段计算每股收益。文章基于具体案例对两种每股收益的计算方式作出分析与讨论,提出第二种方法更符合会计准则的要求,能保证申报财务报表中各年度或期间信息披露格式的一贯性和可比性。
The new three board listed accounting practices, before and after the share reform earnings per share there are two calculation methods: First, before the share reform does not require calculation and disclosure of earnings per share, stock reform according to the number of shares converted into shares per share earnings; Second is before the share reform Need to calculate and disclose earnings per share, stock reform period to be calculated by segment earnings per share. Based on the specific case, the article analyzes and discusses the calculation methods of two kinds of earnings per share, and puts forward that the second method is more in line with the requirements of the accounting standards and can ensure the consistency and comparability of the format of information disclosure in each year or period in the declared financial statements.