CERTYNEX IFRS ACADEMY

Avenir SA, whose shares are publicly traded, classifies its Transport division as a discontinued operation under IFRS 5. What per-share information must it give for this division?

Basic and diluted earnings per share of the discontinued operation, on the face of the statement of profit or loss or in the notes.

No earnings per share, the IFRS 5 classification relieving the discontinued operation of this disclosure, as the operation is presented as discontinued.

Basic earnings of the discontinued operation, on the face of the statement of profit or loss, without diluted earnings.

Basic and diluted earnings per share, to be presented on the face of the statement of profit or loss and not in the notes.