SEC staff issues statement on XBRL tagging of earnings per share

The SEC staff recently issued a statement on XBRL tagging for earnings per share (EPS) data following observations of companies applying differing approaches to tagging the earnings per share information when basic and diluted EPS are the same. When basic and diluted EPS have the same value and are presented only once on the face of the income statement, the staff recommends that companies tag the amount twice using both the GAAP basic EPS and the GAAP diluted EPS tags.
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