IAS 33Chapter 1Lesson 1
IAS 33: purpose and scope
Step 1 of 6Learning objectives
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IAS 33 sets how to determine and present earnings per share so that performance can be compared; it applies to listed entities or those about to list, and consolidated statements follow the parent's test.
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Learning objectives
- Explain why earnings per share is standardised and why the standard stresses the denominator.
- Determine, from the facts, whether an entity or a group falls within the scope of the standard.
- Know that a group may limit earnings per share disclosure to the consolidated figures.