100楼#
发布于:2012-01-16 18:11
First quarter Second quarter Third quarter Fourth quarter Full year
CU CU CU CU CU Basic EPS Profit (loss) from continuing operations 0.98 1.10 0.15 (0.10) 1.93 Loss from discontinuing operations -- -- (0.31) -- (0.33) Profit (loss) 0.98 1.10 (0.16) (0.10) 1.60 Diluted EPS Profit (loss) from continuing operations 0.80 1.00 0.15 (0.10) 1.78 Loss from discontinuing operations -- -- (0.30) -- (0.30) Profit (loss) 0.80 1.00 (0.15) (0.10) 1.48 |
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101楼#
发布于:2012-01-16 18:11
Table of Concordance
This table shows how the contents of the superseded version of IAS 33 and the current version of IAS 33 correspond. Paragraphs are treated as corresponding if they broadly address the same matter even though the guidance may differ. This table also shows how the requirements of SIC Interpretation SIC-24 have been incorporated into the current version of IAS 33. |
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102楼#
发布于:2012-01-16 18:12
Superseded IAS 33 paragraph Current IAS 33 paragraph Superseded IAS 33 paragraph Current IAS 33 paragraph
Objective 1 20 26 1 2 21 27 2 4 22 28 3 None 23 A2 4 3 Examples following paragraph 23 Illustrative Examples 3 and 4 5 3 24 31 6 5 25 32 7 6 26 33 8 7 27 34 9 8 Example following paragraph 27 Illustrative Example 6 10 10 28 35 11 12 29 36 12 13 30 39 13 14 31 52 14 19 32 40 15 20 33 45 Example following paragraph 15 Illustrative Example 2 34 45, A4 16 21 35 46 17 22 Example following paragraph 35 Illustrative Example 5 18 A15 36 None 19 24, 25 53 74 37 A16 SIC-24 58-61 38 41 None IN1-IN3 39 42 None 9 40 43 None 11 41 44 None 15-18 Example following paragraph 41 Illustrative Example 9 None 23 42 38 None 29, 30 43 64 None 37 44 65 None 47-51 45 70(d), 71 None 53-57 46 71 None 62, 63 47 66 None 67, 68 48 69 None 70(c) 49 70(a), (b) None 75, 76 50 72 None A1 51 73 None A3 52 None None A5-A14 None Illustrative Examples 1, 7, 8, 10, 11, 12 |
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103楼#
发布于:2012-01-16 18:12
IAS 33 Earnings per Share.doc (出售5 铜币, 402KB, 已下载0次)
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