Paragraphs 70-73 of IAS 33 prescribe various disclosures relating to earnings per share. The disclosures include: I the amounts used as the numerators (earnings) in the ratios
II a reconciliation of the earnings amounts to the profit or loss attributable to the parent entity for the period including the individual effect of each class of instruments that affects earnings per share
III the number of ordinary shares outstanding at the end of the financial year
IV the weighted average number of ordinary shares used as the denominator in the ratios
A) I, II and III
B) I, III and IV
C) II, III and IV
D) I, II and IV

Question

Quizplus · Accepted Answer

IAS 33 requires disclosures related to earnings per share, including the earnings used as numerators, a reconciliation of these earnings to the profit or loss attributable to the parent entity, and the weighted average number of ordinary shares used as the denominator.

Paragraphs 70-73 of IAS 33 Prescribe Various Disclosures Relating to Earnings