In January 1996, FASB issued an exposure draft of a standard that would address both the computation of earnings per share and the disclosure of information about a firm's capital structure. However, the board divided these topics into two standards. Statement of Fianancial Accounting Standards N0. 128 was issued to address earings per share issue s and Statement of Financial Accounting Statndards No. 129 was issued to address information related to the capital structure of firms. Read statement of Financial Accounting Standards No. 129 and answer the question: Why did FASB decide to split the exposure draft into two final standards? Why did FASB make SFAS No. 129 applicable to nonpublic entities? Do you have any opinion about this statement? Feel free to express your own opinion.