Examlex
Earnings Per Share
A financial metric indicating the portion of a company's profit allocated to each outstanding share of common stock, measuring its profitability on a per-share basis.
IFRS
International Financial Reporting Standards, a set of global accounting guidelines for preparing financial statements.
GAAP
Stands for Generally Accepted Accounting Principles, which are a collection of commonly-followed accounting rules and standards for financial reporting in the United States.
If Converted Method
An accounting method used to calculate diluted earnings per share, assuming all convertible securities were converted to common stock.
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