Question

In regards to the presentation of EPS, IFRS requires 1. earnings per share amounts to be...

In regards to the presentation of EPS, IFRS requires


1. earnings per share amounts to be shown for all periods that are presented.

2. If there has been a stock dividend or stock split, all per share amounts of prior period earnings should be restated using the new number of outstanding shares.

3. If diluted EPS data are reported for at least one period, they should be reported for all periods that are presented, even if they are the same as basic EPS.

4. all of the above.

Homework Answers

Answer #1
Ans. 4 All of the above.
The presentation of EPS, under IFRs inclues all of the followings:
Earnings per share amounts to be shown for all periods that are presented.
If there has been a stock dividend or stock spilt, all per share amounts of prior period earnings should
be restated using the new number of outstanding shares.
If diluted EPS data are reported for at lease one period, they shoud be reported for all periods that are
presented, even if they are the same as basic EPS.
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