In the situation that a parent entity is presenting its own accounts and consolidated accounts in the annual report,IAS 33 requires earnings per share to be presented in accordance with its requirements for both the parent entity accounts and the consolidated financial statements.

Question

Quizplus · Accepted Answer

IAS 33 requires earnings per share to be presented only for the consolidated financial statements, not for the parent entity's separate financial statements.

In the Situation That a Parent Entity Is Presenting Its