dual presentation

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.