Home › CA Final › financialreporting › Ind AS 33 — Earnings Per Share: Basic EPS, Preference Share Adjustments, Increasing-Rate Preference Shares, Redemption/Early Conversion › Under Ind AS 33, BASIC EPS is calculated as:
Under Ind AS 33, BASIC EPS is calculated as:
AProfit ÷ Ordinary shares outstanding at year-end
BPAT ÷ Total issued shares including treasury
CProfit attributable to equity holders ÷ Weighted average number of ordinary shares outstanding during the period
DEBITDA ÷ Number of shares at the start of the period
Answer & Solution
Correct answer: C. Profit attributable to equity holders ÷ Weighted average number of ordinary shares outstanding during the period
Basic EPS = Profit/Loss attributable to ordinary equity holders of the parent ÷ weighted average number of ordinary shares outstanding during the period (Ind AS 33 paragraph 10).
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