Deloitte
Accounting Research Tool
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Chapter 9 — Presentation and Disclosure

9.2 Disclosure

9.2 Disclosure

This section details the EPS-related disclosure requirements under U.S. GAAP (ASC 260 and other Codification topics) and is supplemented by discussion of various EPS-related disclosures required by the SEC’s guidance. However, this section does not comprehensively address all per-share disclosures that SEC registrants must provide in filings made under the Securities Act or Exchange Act. Accordingly, SEC registrants should consult SEC Regulations S-X and S-K, as well as other relevant SEC guidance, regarding per-share disclosure requirements.