Note disclosure for income taxes does not include which of the following items: Changes in temporary differences Tax rate changes Sources of temporary differences Expectation of when the temporary difference will reverse. Company A has a basic EPS of $0.40 and Company B has a basic EPS of $0.30. An analyst could conclude the following from this information: Company A is more profitable than Company B. Company A will have a higher market price per share than company B. Company A has less share butstanding than Company B No conclusion can be made without more analysis