IAS 33 Earnings per Share does not require an entity to restate diluted earnings per share of any prior period presented in a case of a stock split.

Name: IAS 33 Earnings per Share does not require an entity to restate diluted earnings per share of any prior period presented in a case of a stock split.
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Question

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IAS 33 requires entities to adjust the earnings per share for all periods presented when there is a stock split, as it affects the number of shares outstanding.

IAS 33 Earnings Per Share Does Not Require an Entity