Paragraphs 70-73 of AASB 133 Prescribe Various Disclosures Relating to Earnings

Paragraphs 70-73 of AASB 133 prescribe various disclosures relating to earnings per share. The disclosures include:
I. The amounts used as the numerators (earnings) in the ratios.
II. The number of ordinary shares outstanding at the end of the financial year.
III. The weighted average number of ordinary shares used as the denominator in the ratios.
IV. A reconciliation of the earnings amounts to the profit or loss attributable to the parent entity. for the period including the individual effect of each class of instruments that affects earnings per share.

A) I, II and III.
B) I, III and IV.
C) II, III and IV.
D) I, II and IV.

Correct Answer:

Verified

Show Answer