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Dual Presentation

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Dual Presentation
A report of a company's earnings per share on both a basic and diluted basis. This is used for companies with complex capital structures in which neither presentation accurately reflects the company's earnings on its own.

dual presentation
The presentation of a firm's earnings per share on a basic and a diluted basis. Dual presentation of earnings per share is required only for firms with complex capital structures.


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Jackie and Julie demonstrated Korzybski's theory of time-binding in their dual presentation of poems about passing a penchant for gardening from one generation to the next.
The unrelated Magees, both southpaws, received the recognition during a dual Presentation Dinner.
Opinion 15 required that entities with a complex capital structure present a dual presentation of both primary and fully diluted EPS on the face of the income statement.
 
 
 
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