The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles.
1. Obtain the relevant authoritative literature on earnings per share using the FASB's Codification Research System at the FASB website (www.fasb.org). Identify the Codification topic number that provides the accounting for earnings per share.
2. What is the specific citation that describes the additional information for earnings per share that must be included in the notes to the financial statements?
3. Describe the required disclosures.