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Under Ind AS 33, when an entity presents both consolidated and separate financial statements, EPS disclosures are:
ARequired in BOTH — consolidated EPS based on consolidated numbers; separate EPS based on separate FS numbers
BRequired only in separate FS
COptional in either
DRequired only in consolidated FS
Answer & Solution
Correct answer: A. Required in BOTH — consolidated EPS based on consolidated numbers; separate EPS based on separate FS numbers
EPS is required in both CFS and SFS, based on the respective set of financial statements (Ind AS 33 paragraph 4).
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