新准则规定,普通股或潜在普通股已公开交易的企业以及正处于公开发行普通股或潜在普通股过程中的企业应计算和披露每股收益。本文对此作了详尽阐述。 The new standard provides that companies that have common stock or potential ordinary shares that are traded publicly and those that are in the process of publicly traded common stock or potential common stock should calculate and disclose earnings per share. This article elaborates on this.