Which Combination Is the Correct Statement Regarding Disclosure Requirements for Earnings

question 23

Multiple Choice

Which combination is the correct statement regarding disclosure requirements for earnings per share?

• A) Only the EPS figure for net income must be presented and it must appear on the face of the income statement.
• B) Income from continuing operations and net income may be presented on the face of the income statement or in the notes.
• C) Income from continuing operations and net income are required to be presented on the face of the income statement;presentation of EPS amounts for extraordinary items and discontinued operations is optional.
• D) Income from continuing operations and net income are both required to be presented on the face of the income statement;presentation of EPS amounts for extraordinary items and discontinued operations may be presented on the face of the income statement or in the notes.

Understand the role of innate, basic emotions and their evolutionary, adaptive, and automatic nature.

Describe the cultural influences on emotion expression, including display rules and the universality of emotions.

Understand the concept and characteristics of histograms.

Recognize and describe the shapes of distributions as symmetric, positively skewed, or negatively skewed.

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Definitions:

External Justification

The reasoning or motivation for an individual's actions that comes from outside sources, often used to explain behavior that may seem inconsistent with one's beliefs or values.

Self-Compassion

The act of showing compassion and empathy towards oneself during times of suffering or failure, instead of engaging in severe self-judgment.

Inadequate

Lacking the quality or quantity required; insufficient for a purpose.

Self-Serving Bias

The common tendency to attribute successes to personal characteristics and failures to external factors, often to maintain self-esteem.