AASB 133 Applies to the Computation and Presentation of Earnings

AASB 133 applies to the computation and presentation of earnings per share by:

A) only reporting entities whose shares are publicly traded
B) reporting entities whose shares are publicly traded, or of entities that are in the process of issuing ordinary shares that will be traded in public markets
C) only those entities that are in the process of issuing ordinary shares that will be traded in public markets
D) both reporting and non-reporting entities