How is the earnings per share of the interim period presented under IAS 34 determined?Your answerAUnder the principles of IAS 33: IAS 34 provides for presenting basic and diluted earnings per share in the statement presenting profit or loss, without redefining how they are calculated.BUnder a rule specific to IAS 34, which annualises the profit of the interim period before dividing it by the number of shares of that period.CBy dividing the forecast annual profit by the number of shares at the interim date, the Standard not requiring a calculation on the period itself but a simple annual comparison.DUnder IAS 33 for basic earnings per share; for diluted earnings per share, IAS 34 sets a separate calculation rule, specific to interim periods and applied in each report.SubmitHint