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Earnings Per Share

6 Months Ended

Mar. 31, 2012

Earnings Per Share Disclosure [Abstract]


	Quarter Ended		Six Months Ended
Common Shares Outstanding and Anti-Dilutive Common Shares	March 31,		March 31,
(in millions)	2012	2011	2012	2011
Weighted average common shares outstanding, basic	537.5	594.4	544.1	599.0
Dilutive effect of equity-based compensation awards	6.9	6.7	6.7	5.6

Weighted average common shares outstanding, diluted	544.4	601.1	550.8	604.6

Anti-dilutive common shares	9.8	17.2	13.6	22.6

Earnings Per Share Policy Text Block

NOTE 2. EARNINGS PER SHARE

Basic earnings per common share excludes potentially dilutive securities and is computed by dividing Net earnings attributable to Viacom by the weighted average number of common shares outstanding during the period. The determination of diluted earnings per common share includes the potential dilutive effect of equity-based compensation awards based upon the application of the treasury stock method. Anti-dilutive common shares were excluded from the calculation of diluted earnings per common share.

The following table sets forth the computation of the common shares outstanding used in determining basic and diluted earnings per common share and anti-dilutive shares:

- Definition

Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.

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- Definition

The entire disclosure for earnings per share.

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