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Sunday 26 October 2014

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IFRS Interpretations Committee

Earnings per Share: Calculating earnings per share considering non-cumulative criteria for dividends


 Issues considered but not included in the Annual Improvements to IFRS project

IAS 33 Earnings per Share: Calculating earnings per share considering non-cumulative criteria for dividends

At its November 2011 meeting, the Interpretations Committee received a request to address an issue related to the calculation of basic earnings per share (‘EPS’) under IAS 33. Specifically, the submitter requested that the Committee should clarify the period in which a dividend on non-cumulative preference shares, which are classified as equity (‘preference dividend’), should result in an adjustment to the EPS calculation. The request explained that the words ‘declared in respect of the period’ in paragraph 14(a) of IAS 33 are not clear as to when the dividends should be taken into account in order to calculate EPS.

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Non AIP (2011-2013)

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