SEC Filings

10-Q
AMSURG CORP filed this Form 10-Q on 08/14/1997
Entire Document
 
<PAGE>   12

RECENT ACCOUNTING PRONOUNCEMENTS

       The Company will adopt Statement of Financial Accounting Standards No.
128 "Earnings Per Share" for the year ended December 31, 1997. This accounting
pronouncement requires the disclosure of basic and diluted earnings per shares.
The Company believes that, upon adoption, diluted earnings (loss) per share will
approximate earnings (loss) per share as previously reported. Because the
concept of basic earnings per share does not include the impact of common stock
equivalents, such as preferred stock and stock options, basic earnings per share
will be higher than diluted earnings per share.













                                       12