The requirement to apply AASB 133's definition of earnings and its definition of the number of shares means that the earnings per share figures for companies can be easily compared as they are not subject to the professional judgement involved in other areas of accounting:
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Q4: Potential ordinary shares are considered dilutive when
Q5: AASB 133 requires entities to disclose earnings
Q8: AASB 133 requires an entity to disclose
Q8: Which of the following entities is not
Q11: AASB 133 Earnings per Share does not
Q12: In ranking dilutive potential ordinary shares,options and
Q12: In calculating earnings per share, AASB 133
Q15: For the purpose of calculating diluted EPS,AASB
Q17: In the situation that a parent entity
Q19: Under AASB 133 an entity is not
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