What are the Earnings per Share disclosure requirements for IAS 33?

The following disclosures are required under IAS 33 Earnings per Share:

  • The earnings figure used for the calculation of basic and diluted EPS. If this is different to the amount contained in the profit or loss for the period, a reconciliation must be provided.
  • The weighted average number of shares used as the denominator in calculating basic and diluted EPS. A reconciliation of these denominator figures to each other must also be provided.