论文部分内容阅读
所谓反稀释作用,是指潜在普通股转换成普通股时会增加持续经营每股收益或减少持续经营每股亏损的作用。本文在介绍国外会计准则对反稀释潜在普通股的有关规定的基础上,建议我国企业会计准则也对此做出明确的规定。
The so-called anti-dilution effect, refers to the conversion of potential ordinary shares into ordinary shares will increase the continuous operating earnings per share or reduce the loss from continuing operations. Based on the introduction of the relevant provisions of foreign accounting standards for anti-dilutive potential ordinary shares, this paper suggests that China’s Accounting Standards for Business Enterprises make clear provisions in this regard.