Access the FASB Accounting Standards Codification at the FASB website and select Basic View for free access. Determine the specific seven-, eight-, or nine-digit Codification citation (XXX-XX-XX-X) for accounting for each of the following items:

Required:

1. Initial measurement of stock options.
2. The measurement date for share-based payments classified as liabilities.
3. The formula to calculate diluted earnings per share.
4. The way stock dividends or stock splits in the current year affect the presentation of EPS in the income statement.