Link with IAS 33: earnings per share

Learning objectives

• Explain that interim earnings per share presented under IAS 34 follow the calculation principles of IAS 33 without redefining them.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.

1 question

• How is the earnings per share of the interim period presented under IAS 34 determined?L2