Accounting Standards Update · 2009

ASU 2009-08 — Earnings Per Share

This Codification Update represents technical corrections to Topic 260-10-S99, Earnings per Share, based on EITF Topic D-53, "Computation of Earnings Per Share for a Period that Includes a Redemption or an Induced Conversion of a Portion of a Class of Preferred Stock" and EITF Topic D-42, "The Effect of the Calculation of Earnings per Share for the Redemption or Induced Conversion of Preferred Stock."

Accounting Standards Update No. 2009-08 (PDF)

Issued: September 16, 2009

Text as published in the FASB Accounting Standards Codification, Basic View.