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Basic and diluted EPS appear in the interim profit and loss statement when the entity is within the scope of:

AInd AS 33
BInd AS 108
CInd AS 36
DInd AS 24
Answer & Solution
Correct answer: A. Ind AS 33
Ind AS 33 on earnings per share is the standard that triggers EPS presentation, and Ind AS 34 extends it to the interim statement.
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