IAS 33: numerators of per-share amounts

Learning objectives

• Identify the numerators permitted for an additional per-share amount.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• After applying IFRS 18, Sirona SA wishes to disclose, in addition to earnings per share, an additional per-share amount (case fact). Which numerator does IAS 33, as amended by IFRS 18, permit for this amount?L3