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ASC 260, Earnings Per Share, requires the presentation of EPS for all entities that have publicly traded common stock or potential common stock (e.g., options or warrants). A public market includes a stock exchange (domestic or foreign) or over-the-counter markets. This would include circumstances when securities are quoted only locally or regionally.
Presentation of EPS is also required for a reporting entity that has made a filing or is in the process of filing with a regulatory agency in preparation for the sale of securities in a public market.
Private companies may elect to report EPS provided they comply with the guidance in ASC 260.
ASC 260-10-15-3 states that the presentation of EPS is not required for investment companies that comply with the requirements of ASC 946, Financial Services—Investment Companies, or in the financial statements of wholly-owned subsidiaries.
SAB 98 provides incremental EPS guidance for SEC registrants in the following areas:

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