Explain about the what does the contents of IFRS IAS 33 “Earnings per Share” includes?
IAS 33 “Earnings per Share”
- – Calculation of earnings per share in accordance with IAS 33;
- – Earnings per share in the event of the year preferential issue or stock split;
- – Calculation for the placement of shares at a premium and with the release of rights;
- – The calculation of diluted earnings per share and issue convertible debtor preferred stock;
- – Issuance of stock options and warrants on shares;
- – Identify the circumstances under which an effect of increasing earnings per share;
- – Conversion of comparative data on earnings per share;
- – Additional disclosures about earnings per share.
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