summerise the following: Entities must present both basic and diluted EPS on the face of the income statement for each common stock class with a different right to share in the entity's net income. A reconciliation of the numerators and the denominators of the basic and diluted EPS computations for income from continuing operations must be provided which includes the individual income and share amount effects of all securities that affect EPS and the per-share amounts for income from continuing operations and net income attributable to the entity must be presented with equal prominence. Any adjustments to the numerator for preferred dividends or other items must be disclosed. The effect of stock dividends, stock splits, and reverse stock splits that occur after the end of the period but before the financial statements are issued must be disclosed. These disclosures ensure that users of financial statements clearly understand how EPS figures are derived and the potential impact of various securities on EPS. This transparency helps in making informed decisions based on the entity's financial performance