IAS 33Chapter 7Lesson 1
Presenting earnings per share and discontinued operations
Step 1 of 6Learning objectives
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Basic and diluted earnings per share appear on the face of the income statement, with equal prominence for all periods, even in the case of a loss; for a discontinued operation, they may appear on the face or in the notes.
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Learning objectives
- State where and how earnings per share is presented.
- Calculate and present earnings per share for continuing, discontinued and total operations.
- Present a loss per share.
- Place the links with IFRS 5 and with IAS 1 / IFRS 18.