According to IAS 33,the weighting applied to calculate the weighted-average number of shares is:
A) the number of days that the shares are outstanding as a proportion of the total number of days in the period.
B) to weight the total number of shares by the market capitalisation value of each share.
C) to weight the total number of shares on issue for the period by the proportion of the total number of shares or other equity instruments on issue during the period.
D) to weight the number of shares calculated in accordance with IAS 33 by their issue price regardless of the period in which the shares were issued or their current market value.
Correct Answer:
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