CERTYNEX IFRS ACADEMY

In its note on the presentation of earnings per share, which sentence of Lusignan SA is incorrect?

The entity presents a single earnings per share figure for all of its ordinary shares, even if some classes carry different rights to profit.

Basic and diluted earnings per share appears on the face of the statement of profit or loss.

The periods presented are given equal prominence in this presentation.

If the components of profit are in a separate statement, earnings per share is presented in that separate statement, in accordance with the place provided for earnings per share.