Transcription of Earnings per Share IAS 33 - ifrs.org
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Earnings per Share IAS 33 - ifrs.org
IAS 33 Earnings per ShareIn April 2001 the International Accounting Standards Board (Board) adopted IAS 33 Earnings per Share , which had been issued by the International Accounting StandardsCommittee in February December 2003 the Board revised IAS 33 and changed the title to Earnings per IAS 33 also incorporated the guidance contained in a related Interpretation(SIC-24 Earnings Per Share Financial Instruments and Other Contracts that May be Settled inShares).Other Standards have made minor consequential amendments to IAS 33. They includeIFRS 10 Consolidated Financial Statements (issued May 2011), ifrs 11 Joint Arrangements(issued May 2011), ifrs 13 Fair Value Measurement (issued May 2011), Presentation of Items ofOther Comprehensive Income (Amendments to IAS 1) (issued June 2011) and ifrs 9 FinancialInstruments (issued July 2014).
liability and equity instrument, and provides guidance on applying those definitions. IFRS 13 . Fair Value Measurement. defines fair value and sets out requirements for applying that definition. Measurement Basic earnings per share. An entity shall calculate basic earnings per share amounts for profit or loss
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