Presentation and disclosure

Simple capital structure

• Basic EPS is presented for income from continuing operations, income before extraordinary items or change in accounting principle, and net income.
• Reported for all accounting periods presented Prior-period EPS is restated for any prior-period adjustments.
• Footnotes are required for stock splits and stock dividends.

Complex capital structure

• Basic and fully diluted EPS are presented for income from continuing operations, income before extraordinary items or change in accounting principle, and net income.
• Reported for all accounting periods presented
• Prior-period EPS is restated for any prior-period adjustments.
• Footnotes are required for diluted EPS.