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Deloitte's Roadmap: Earnings per Share Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards
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Appendix A — Differences Between U.S. GAAP and IFRS Accounting StandardsA.1 ScopeA.2 Numerator (Earnings)A.3 Numerator (Earnings): Forward and Option Contracts for Which Physical Settlement by Repurchase of Equity Shares Is or May Be RequiredA.4 Treatment of Mandatorily Redeemable Common Shares and Forward Contracts for Which Physical Settlement of a Fixed Number of Shares for Cash Is RequiredA.5 Treatment of Mandatorily Convertible InstrumentsA.6 Application of the Two-Class Method to Participating SecuritiesA.7 Denominator for Diluted EPS: Treasury Stock Method — Year-to-Date CalculationA.8 Denominator for Diluted EPS: Contingently Issuable SharesA.9 Denominator for Diluted EPS: Contingently Convertible InstrumentsA.10 Denominator for Diluted EPS: Contracts That May Be Settled in Cash or Shares
Appendix A — Differences Between U.S. GAAP and IFRS Accounting StandardsA.1 ScopeA.2 Numerator (Earnings)A.3 Numerator (Earnings): Forward and Option Contracts for Which Physical Settlement by Repurchase of Equity Shares Is or May Be RequiredA.4 Treatment of Mandatorily Redeemable Common Shares and Forward Contracts for Which Physical Settlement of a Fixed Number of Shares for Cash Is RequiredA.5 Treatment of Mandatorily Convertible InstrumentsA.6 Application of the Two-Class Method to Participating SecuritiesA.7 Denominator for Diluted EPS: Treasury Stock Method — Year-to-Date CalculationA.8 Denominator for Diluted EPS: Contingently Issuable SharesA.9 Denominator for Diluted EPS: Contingently Convertible InstrumentsA.10 Denominator for Diluted EPS: Contracts That May Be Settled in Cash or Shares