Where Must Earnings Per Share Be Disclosed in the Financial

question 52

Multiple Choice

Where must earnings per share be disclosed in the financial statements to satisfy generally accepted accounting principles?

• A) On the face of the statement of retained earnings (or, statement of stockholders' equity.)
• B) In the footnotes to the financial statements.
• C) On the face of the income statement.
• D) On the face of the balance sheet.

---

Definitions:

Oligospermia

A condition characterized by an abnormally low number of sperm in the semen, which can affect fertility.

Azoospermia

A medical condition characterized by the absence of sperm in the semen, leading to male infertility.

Aspermia

A health issue identified by the lack of sperm present in ejaculate.

Spermatocele

A benign cyst that develops in the epididymis and is typically filled with dead sperm cells and fluid.