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A Roadmap to the Presentation and Disclosure of Earnings per Share Chapter 8 — Other Considerations
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Chapter 8 — Other Considerations8.1 Prior-Period Adjustments8.2 Shareholder Distributions8.3 Certain Issuances of Common Stock8.4 Accelerated Share Repurchase Agreements8.5 Own-Share Lending8.6 Business Combinations and Reorganizations8.7 Discontinued Operations8.8 Securities of Subsidiaries and Equity Method Investees8.9 Master Limited Partnerships8.10 Research and Development Arrangements
Chapter 8 — Other Considerations8.1 Prior-Period Adjustments8.2 Shareholder Distributions8.3 Certain Issuances of Common Stock8.4 Accelerated Share Repurchase Agreements8.5 Own-Share Lending8.6 Business Combinations and Reorganizations8.7 Discontinued Operations8.8 Securities of Subsidiaries and Equity Method Investees8.9 Master Limited Partnerships8.10 Research and Development Arrangements