Earnings Per Share Reporting

Multiple Choice

Earnings per share reporting:

A) is mandatory for corporations following IFRS and requires two presentations (basic and fully diluted EPS) when a firm has a complex capital structure.
B) is required for all corporations with common stock outstanding.
C) Reveals the relationship between retained earnings available to holders of common stock and the number of shares of common stock outstanding.
D) Shows the maximum dividend which may be paid.