Examlex
If a company has issued only one class of stock, the earnings per share are determined by dividing net income plus interest expense by the number of shares outstanding.
Financial Information
Data pertaining to the financial status or operations of a business, including balance sheets, income statements, and cash flow statements.
Constraints
Limitations or restrictions that can affect the course of action or outcomes in a specific situation.
IASB/FASB Boards
The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are organizations that develop and promulgate accounting standards.
Enhancing Characteristics
Qualitative aspects of financial information that make it more useful for decision making, including comparability, verifiability, timeliness, and understandability.
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