IAS 33 Earnings Per Share
Earnings Per Share sets out how to calculate both basic earnings per share (EPS) and diluted EPS. The calculation of Basic EPS is based on the weighted average number of ordinary shares outstanding during the period, whereas diluted EPS also includes dilutive potential ordinary shares (such as options and convertible instruments) if they meet certain criteria.
- Part of Speech: proper noun
- Industry/Domain: Accounting
- Category: General accounting
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