CFA Practice Question

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CFA Practice Question

Basic earnings per share can be found in a(n) ______.

A. balance sheet
B. income statement
C. cash flow statement
Correct Answer: B

Companies present their basic and diluted earnings per share on the face of the income statement.

User Contributed Comments 3

User Comment
Emily1119 Why the answer is not A?
Earning per share is in in balance sheet in Audited report
vatsal92 @emily1119 Balance Sheet consists of Liabilities, assets and St. Equity.. Whereas earnings per share is solely based on income/earnings which is obtained from income statement.

And the EPS in audited reports is calculated from income statement itself and then shown in BS.
Fpenae EPS= Net income/nº of shares.
Net income appears in the Income Statement.
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