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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Back-to-back dual presentations in the large auditorium ensure there will be room for every student.
Substituting basic EPS for primary EPS in dual presentations (basic and diluted EPS) for companies with complex capital structures allows financial statement users to have more relevant figures available to them.