US GAAP Disclosure List

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Earnings Per Share, Basic and Diluted


ItemTypePeriodBalanceDescription
Income (Loss) from Continuing Operations, Per Basic and Diluted Shareper sharedurationThe amount of net income (loss) from continuing operations per each basic and diluted share of common stock or unit when the per share amount is the same for both basic and diluted shares.
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic and Diluted Share text
Earnings Per Share, Basic and Diluted, Totalper sharedurationThe amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Basic and Diluted Shareper sharedurationPer basic and diluted share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation, when the per share amount is the same.
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax, Per Basic and Diluted Shareper sharedurationPer basic and diluted share amount, after tax, of the gain (loss) on the disposal of discontinued operations, when the per share amount is the same.
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic and Diluted Share, Totalper sharedurationPer basic and diluted share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation, when the per share amount is the same.

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