The following are independent statements related to earnings per share.
1. EPS calculations can be computed and then interpreted meaningfully as individual amounts without concern for comparisons.
2. “Real dilution” occurs when new shares are issued without an instantly proportionate increase in earnings.
3. Reported EPS are never restated and must remain as originally disclosed in all circumstances.
4. EPS is the only per-share statistic that may be presented in a complete set of IFRS financial statements.
5. IFRS and ASPE are completely aligned in the standards surrounding EPS.
6. Under the “if converted” method, the numerator and denominator of the EPS ratio are adjusted as though securities had been converted at the start of the period (or the date of issue if issued during the period).
7. Backdating is the practice of adjusting actual issuance as if it occurred at the start of the period for the purpose of basic EPS calculations.
8. When there is a capital charge on a convertible bond that is recorded as a direct deduction from retained earnings, this amount does not impact either the numerator or the denominator in the basic EPS calculation.
9. If a company has Class A and Class B shares, and the classes have unequal dividend entitlements, more than one basic EPS figure must be calculated.
10. When basic and diluted EPS are the exact same amount, only one figure needs to be reported on the face of the statement of comprehensive income.

Required:
State whether each statement is True or False. If False, provide a brief explanation of why.