IAS 33 - Earnings per share

• IAS 33 - Earnings per Share

  Compliance with IAS 33 is mandatory in the separate financial statements of ordinary shares that are publicly traded or are in the process of being issued in public markets, and the consolidated financial statements of groups whose parent has shares similarly traded/being issued
• Earnings per Share


  Usually this will be the amount attributable to ordinary equity holders, but in some cases a deduction should be made for the amount attributable to preference equity holders