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
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This table shows how the contents of the superseded version of IAS 33 and the current version of IAS 33 correspond.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.
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Superseded IAS 33 paragraph     Current IAS 33 paragraph     Superseded IAS 33 paragraph     Current IAS 33 paragraph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
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) 
上一页 下一页

返回顶部