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URL:  http://boards.fool.com/new-fasb-standards-10088446.aspx

Subject:  New FASB Standards Date:  1/23/1998  3:52 PM
Author:  CALYPSO Number:  88 of 3916

Does anyone have any explanation for the new FASB standard which states that the dilutive effect of outstanding stock options does nothave to be included when calcluating per share income? This has a pretty significant effect on some companies results e.g. Hummingbird Inc.
I always thought it made good sense to include these potential shares
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