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Identify the correct statement about EPS computation under Ind AS 33.
AEPS is computed on total comprehensive income
BProfit-attributable-to-equity-holders is the profit attributable to the PARENT's equity holders only — NCI's share is excluded
CEPS is computed on revenue-net-of-COGS
DProfit-attributable-to-equity-holders is computed before NCI's share — i.e. NCI's share is part of profit for EPS
Answer & Solution
Correct answer: B. Profit-attributable-to-equity-holders is the profit attributable to the PARENT's equity holders only — NCI's share is excluded
Ind AS 33 paragraph 12: EPS numerator is profit attributable to the parent's ordinary equity holders. NCI's share is excluded — they don't have a claim on the parent's EPS.
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