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EXCEL - IDEA: XBRL DOCUMENT - Alternative Energy Partners, Inc.Financial_Report.xls
10-K - FORM 10-K - Alternative Energy Partners, Inc.f10k7312012.htm
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EX-32 - CERTIFICATION - Alternative Energy Partners, Inc.exhibit32.htm
EX-31 - PRINCIPAL ACCOUNTING OFFICER CERTIFICATION - Alternative Energy Partners, Inc.exhibit312.htm
EX-31 - CEO CERTIFICATION - Alternative Energy Partners, Inc.exhibit311.htm
v2.4.0.6
Earnings Per Share
12 Months Ended
Jul. 31, 2012
Earnings Per Share: {1}  
Earnings Per Share

Earnings per Share

 

In accordance with accounting guidance now codified as Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”)Topic 260, “Earnings per Share,”  Basic earnings per share (“EPS”) is computed by dividing net loss available to common stockholders by the weighted average number of common shares outstanding during the period, excluding the effects of any potentially dilutive securities. Diluted EPS gives effect to all dilutive potential of shares of common stock outstanding during the period including stock options or warrants, using the treasury stock method (by using the average stock price for the period to determine the number of shares assumed to be purchased from the exercise of stock options or warrants), and convertible debt or convertible preferred stock, using the if-converted method. Diluted EPS excludes all dilutive potential of shares of common stock if their effect is anti-dilutive. The computation of basic and diluted loss per share for the period from April 28, 2008 (inception) to July 31, 2012, is equivalent since the Company has had continuing losses. The Company also has no common stock equivalents.