In this article, we’re going to take a look at the presentation for Earnings per Share under IAS 33.
Presentation
The basic EPS and diluted EPS from continuing operations should be presented in the statement of comprehensive income.
If the entity prepares consolidated group account, the basic and diluted EPS should exclude earnings attributable to non-controlling interests. So make sure only the earnings attributable to the company’s own ordinary shareholders are considered.
The basic EPS and diluted EPS should be presented with equal prominence for all the periods presented.
If the entity has a discontinued operation, a basic EPS and diluted EPS should be disclosed either in the statement of comprehensive income or the notes to the financial statement.
An entity must present basic and diluted EPS even if the amounts are negative (i.e. a loss per share)