B is corrent. Earnings per share data shall be shown on the face of the income statement. Earnings per share amounts must be presented for (1) income from continuing operations, and (2) net income. Earnings per share date on discontinued operations must be shown either on the face of the income statement or in the footnotes.
A is incorrect. Earnings per share data shall be shown on the face of the income statement. Earnings per share amounts must be presented for (1) income from continuing operations, and (2) net income. Earnings per share date on discontinued operations must be shown either on the face of the income statement or in the footnotes.
C is incorrect. Earnings per share data shall be shown on the face of the income statement. Earnings per share amounts must be presented for (1) income from continuing operations, and (2) net income. Earnings per share date on discontinued operations must be shown either on the face of the income statement or in the footnotes.
D is incorrect. Earnings per share data shall be shown on the face of the income statement. Earnings per share amounts must be presented for (1) income from continuing operations, and (2) net income. Earnings per share date on discontinued operations must be shown either on the face of the income statement or in the footnotes.
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