Earnings per share figures are shown in the income statement:

Question

Quizplus · Accepted Answer

Earnings per share figures are typically shown for profit before extraordinary items and for profit from continuing operations, as well as for overall profit. This is because these figures provide a more accurate reflection of the company's ongoing operations and financial performance.

B is incorrect because earnings per share figures are generally only calculated for ordinary shares, which are the most common type of shares issued by companies.

C is incorrect because earnings per share figures are only relevant for publicly owned corporations, as they are used to provide important information to investors and other interested parties.

D is incorrect because earnings per share figures are typically required to be disclosed by publicly owned corporations as part of their financial reporting requirements. Although the disclosure may be optional for certain types of corporations, most publicly owned companies will choose to provide this information as it is considered to be an important indicator of financial performance.

Earnings Per Share Figures Are Shown in the Income Statement