Question

multiple choice question

earnings per share (eps) appears on the _______

• statement of stockholders equity
• income statement
• balance sheet

Explanation:

Identify the reporting requirements for Earnings Per Share (EPS)

Under Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), public companies are required to present Earnings Per Share (EPS) on the face of the income statement.

Evaluate the given options

• Statement of stockholders' equity: Shows changes in equity accounts over a period, not EPS.
• Income statement: Displays revenues, expenses, net income, and the resulting EPS.
• Balance sheet: Reports assets, liabilities, and equity at a specific point in time, not EPS.

Answer:

• statement of stockholders' equity
• income statement (Correct answer)
• balance sheet