According to IAS 33 the two factors that must be considered when calculating the earnings per share include how earning are defined and:

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The two factors that must be considered when calculating the earnings per share according to IAS 33 are how earnings are defined and how the number of shares is determined. Preference dividends, market capitalization, or how the shares were issued are not the primary factors to consider.

According to IAS 33 the Two Factors That Must Be