To improve the comparison of performance, which element of the earnings per share calculation does IAS 33 emphasise most?Your answerAThe numerator, that is, the choice of the income and expenses included in profit.BThe denominator, that is, the determination of the number of shares taken into account.CThe share price at the reporting date, which is a common basis for the entities compared.DThe amount of dividends paid, which measures the performance distributed to shareholders.SubmitHint