Prior-period diluted earnings per share

Learning objectives

• Explain that prior-period diluted earnings per share are not adjusted for changes in assumptions or for conversions.L4

Normative references

• IAS 33 §65Diluted earnings per share of any prior period presented are not restated for changes in the assumptions used in the calculations or for the conversion of potential ordinary shares into ordinary shares.

Original summaries of the paragraphs (reference register), never a quotation of the standard.

1 question

• The diluted earnings per share of the prior periods presented is restated when the calculation assumptions change, or when potential ordinary shares are converted into ordinary shares.L4