Response to the following questions:
1. On what date are stock dividends and splits considered to be issued for computing earnings per share?
2. Identify several securities that might be found in the complex capital structure of a corporation.
3. What two earnings per share figures generally are reported by a corporation with a complex capital structure? Besides common shares outstanding, what additional securities are included in the second earnings per share calculation?
If possible, please give examples to better understand your response.