Why are EPS figures computed on the basis of common stock transactions that have not yet happened

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Why are EPS figures computed on the basis of common stock transactions that have not yet happened rather than on the basis of strictly historical common stock data?

Common Stock
Common stock is an equity component that represents the worth of stock owned by the shareholders of the company. The common stock represents the par value of the shares outstanding at a balance sheet date. Public companies can trade their stocks on...
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Intermediate Accounting

ISBN: 978-0324592375

17th Edition

Authors: James D. Stice, Earl K. Stice, Fred Skousen

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