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每股收益是衡量上市公司盈利能力的重要指标。这一指标的计算和披露，历来受到各国的重视。本文介绍国外会计准则在每股收益指标方面的有关规定，并对改进我国上市公司每股收益指标的计算和披露提出几点建议。一、 国外会计准则对每股收益指标的新规范美国财务会计准则委员会(F
Earnings per share is a measure of the profitability of listed companies an important indicator. The calculation and disclosure of this indicator has always been valued by all countries. This paper introduces the foreign accounting standards in the earnings per share indicators of the relevant provisions, and to improve China ’s listed companies earnings per share calculation and disclosure make some suggestions. First, the new accounting standards for foreign earnings per share indicators of the United States FASB (F