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CALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPS

van Zyl, Warrick Boyd
Munich Personal RePEc Archive · Reports
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This paper focuses on how to calculate diluted earnings per share (DEPS) when a firm has outstanding employee stock options (ESOs). Three possible methods are described and compared. The first is the current International Accounting Standard 33 – Earnings Per Share (IAS 33) approach which is based
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