CERTYNEX IFRS ACADEMY

The ordinary shares of Orsay SA are traded in a public market. Where and how does the entity present basic and diluted earnings per share?

On the face of the statement of profit or loss, for continuing operations and total profit, with equal prominence for the periods presented.

In the notes, the face of the statement of profit or loss being reserved for the entity's profit subtotals.

On the face of the statement of profit or loss, for total profit, with no separate figure for continuing operations.

On the face of the statement of profit or loss for the current year, the comparative periods being referred to the notes, in order to lighten the presentation of comparatives.