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INCOMESTATEMENTANDRELATEDINFORMATION文件材料.ppt

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;Companies omit items that cannot be measured reliably.;Companies have incentives to manage income to meet or beat market expectations, so that market price of stock increases and value of management’s compensation increase. ;It is often defined as the planned timing of revenues, expenses. gains, and losses to smooth out bumps in earnings. Companies use earnings management to increase income in the current year at the expense of income in future years. Companies also use earnings management to decrease current earnings in order to increase income in the future. Cookie jar ;Format of the Income Statement;Format of the Income Statement;Format of the Income Statement;Format of the Income Statement;Format of the Income Statement;Reporting Within the Income Statement;Reporting Within the Income Statement;Reporting Within the Income Statement;Reporting Within the Income Statement;Reporting Within the Income Statement;Reporting Within the Income Statement;Illustration 4-7 Number of Unusual Items Reported in a Recent Year by 600 Large Companies;Reporting Within the Income Statement;Reporting Within the Income Statement;Reporting Within the Income Statement;Reporting Within the Income Statement;Reporting Within the Income Statement;Reporting Within the Income Statement; €800,000 100,000 120,000 90,000 - 220,000 - 500,000 200,000; €800,000 100,000 120,000 90,000 220,000 500,000 - 200,000; €100,000; - €10,000; €30,000;Important business indicator. Measures the dollars earned by each ordinary share. Must be disclosed on the income statement.;Earnings Per Share (BE4-10): In 2010, Hollis Corporation reported net income of $1,000,000. It declared and paid preference share dividends of $250,000. During 2010, Hollis had a weighted average of 190,000 ordinary shares outstanding. Compute Hollis’s 2010 earnings per share.;LO 5 Identify where to report earnings per share information.;LO 5 Identify where to report earnings per share information.;Total loss on

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