问题如下：
A company with no debt or convertible securities issued publicly traded common stock three times during the current fiscal year. Under both IFRS and US GAAP, the company’s:
选项：
A.basic EPS equals its diluted EPS.
B.capital structure is considered complex at year-end.
C.basic EPS is calculated by using a simple average number of shares outstanding.
解释：
A is correct.
Basic and diluted EPS are equal for a company with a simple capital structure. A company that issues only common stock, with no financial instruments that are potentially convertible into common stock has a simple capital structure. Basic EPS is calculated using the weighted average number of shares outstanding.
讲EPS时候有说过IFRS and US GAAP区别吗
