According to AASB 133 the two factors that must be considered when calculating the earnings per share include how earning are defined and:

Question

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AASB 133 requires consideration of how the number of shares are determined in calculating earnings per share. This includes both the weighted average number of ordinary shares outstanding during the period as well as the potential dilutive effect of any options or convertible instruments. The other choices are not directly relevant to the calculation of earnings per share under AASB 133.

According to AASB 133 the Two Factors That Must Be