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Slide 1International Accounting Standard 33 Earnings per Share Slide 2 2 IAS 33, Earnings per Share I.Objective II.Scope III.Measurement IV.Retrospective Adjustments V.Presentation…

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IAS 33 EARNINGS PER SHARE Kantaruban Ragunathan 24th April 2015 OBJECTIVE To prescribe principles for the determination and presentation of earnings per share, so as to improve…

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1 1 LKAS 33 - Earnings per share Nilani De Silva Manager, PwC 12th July 2012 2 2 LKAS 33-EARNINGS PER SHARE date 12 July 2012 OBJECTIVE SCOPESCOPE MEASUREMENT Basic earnings…

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