XML 23 R12.htm IDEA: XBRL DOCUMENT v3.22.1
Common Shares and Share-Based Compensation
6 Months Ended
Mar. 31, 2022
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]  
Common Shares and Share-Based Compensation COMMON SHARES AND SHARE-BASED COMPENSATION
Reconciliations of weighted-average shares for basic and diluted earnings per common share follow. Earnings allocated to participating securities were inconsequential.
Three Months Ended
March 31,
Six Months Ended
March 31,
 2021 2022 2021 2022 
Basic shares outstanding599.4 593.3 599.0 593.9 
Dilutive shares3.4 3.2 3.3 3.4 
Diluted shares outstanding602.8 596.5 602.3 597.3 
 
The Company changed the terms of its annual performance share awards issued in the first quarter of fiscal 2022. The new terms meet the criteria for equity classification in accordance with ASC 718, Compensation - Stock Compensation, and therefore expense will be recognized on a fixed basis over the three-year performance period. The terms of the performance share awards issued in fiscal 2020 and 2021 are unchanged and will therefore continue to be accounted for as liability awards and marked-to-market each period based on changes in the stock price.