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The topic number (Topic XXX) that provides the accounting for earnings per share. The specific eight-digit...

  1. The topic number (Topic XXX) that provides the accounting for earnings per share.
  2. The specific eight-digit Codification citation (XXX-XX-XX-X) that describes the additional information for earnings per share that must be included in the notes to the financial statements.
  3. The specific eight-digit Codification citation (XXX-XX-XX-X) that requires disclosure of transactions affecting the number of common shares outstanding that occur after the most recent reporting period but before the financial statements are issued.
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