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Appendix A — Differences Between U.S. GAAP and IFRS Accounting Standards

A.7 Denominator for Diluted EPS: Treasury Stock Method — Year-to-Date Calculation

A.7 Denominator for Diluted EPS: Treasury Stock Method — Year-to-Date Calculation

Under U.S. GAAP, the number of incremental shares included in quarterly diluted EPS is calculated by using the average market prices during the three months in the reporting period. ASC 260-10-55-3 indicates that “[f]or year-to-date diluted EPS, the number of incremental shares [is determined by using] a year-to-date weighted average of the number of incremental shares included in each quarterly diluted EPS computation.” See Section 4.9.1 for more information.