Which of the following statements about disclosures relating to EPS are true? (Select all that apply.)

A) A reconciliation is required of the numerator and denominator used in the basic EPS computations to the numerator and the denominator used in the diluted EPS computations.

B) Any adjustments to the numerator for preferred dividends must be disclosed.

C) Any potential common shares that werent included because they were dilutive must be disclosed.

D) Any transactions that occurred before the end of the most recent period that would materially affect earnings per share.