IAS 33 requires an entity to disclose basic earnings per share for discontinued operations on the face of the statement of comprehensive income.

Name: IAS 33 requires an entity to disclose basic earnings per share for discontinued operations on the face of the statement of comprehensive income.
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IAS 33 requires the disclosure of basic earnings per share for discontinued operations in the notes to the financial statements, not necessarily on the face of the statement of comprehensive income.

IAS 33 Requires an Entity to Disclose Basic Earnings Per