IAS 33Chapter 3Lesson 1
Basic earnings per share: the formula and the numerator
Step 1 of 6Learning objectives
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Basic earnings per share divides profit attributable to the parent's ordinary equity holders by the weighted average number of ordinary shares in issue; it is also calculated for continuing operations when these are presented separately.
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Learning objectives
- State the basic earnings per share formula.
- Determine the profit attributable to the parent's ordinary equity holders.
- Calculate basic earnings per share, in total and for continuing operations.