Interim earnings per share

Learning objectives

• Recognise that basic and diluted earnings per share are presented for the interim period when the entity is within the scope of IAS 33.L1, L2

Normative references

• IAS 34 §11When the entity is within the scope of IAS 33, it presents basic and diluted earnings per share for the interim period in the statement that presents the components of profit or loss; if profit or loss is presented in a statement separate from the statement of comprehensive income, they are presented in that separate statement (para. 11A).

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

2 questions

• An entity within the scope of IAS 33 may omit earnings per share from the statement presenting profit or loss of its interim period, provided that it publishes it in its annual financial statements.L1
• Alba SA's half-year report, which is within the scope of IAS 33, presents basic earnings per share in the condensed statement presenting profit or loss. According to the case, share options are outstanding, but diluted earnings per share are omitted. What is the error?L2