Last Updated on 07/02/2020 by 75385885
IAS 33 Earnings per Share
IAS 33 Objective Scope Definitions
1 The objective of this Standard is to prescribe principles for the determination and presentation of earnings per share, so as to improve performance comparisons between different entities in the same reporting period and between different reporting periods for the same entity. Even though earnings per share data have limitations because of the different accounting policies that may be used for determining ‘earnings’, a consistently determined denominator enhances financial reporting. The focus of this Standard is on the denominator of the earnings per share calculation.
2 This Standard shall apply to
- the separate or individual financial statements of an entity:
- whose ordinary