The owners of LLCs are called shareholders

Suppose a company issues new shares and holds the money in cash (earning 0%). What happens to earnings-per-share this year compared to last assuming the same amount of profits?

a) falls b) rises c) stays the same

Which of the following statements is correct?

a. The Financial Accounting Standards Advisory Council as well as the Private Company Council provide advisory input to the FASB on standard-setting issues. b. The Financial Accounting Foundation (FAF) is the parent organization to the Financial Accounting Standards Board (FASB), and its primary responsibility is accounting standard setting in the United States. c. The Emerging Issues Task Force (EITF) members are appointed by the Financial Accounting Foundation (FAF). d. The Securities and Exchange Commission (SEC) doesn't have any input into the Emerging Issues Task Force (EITF) agenda.