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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