Which of the following statements about EPS is true?
A. Diluted EPS looks at earnings on a per-share basis for shares that were outstanding and also for shares that had the potential to be outstanding during the year.
B. Both publicly and non-publicly accountable enterprises must disclose EPS on their financial statements.
C. EPS is an indicator of liquidity of an entity.
D. Two types of EPS are reported: basic and complex.
