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1 IAS 33 Earnings Per Sharia 33 EARNINGS PER SHARE FACT SHEET2 IAS 33 Earnings Per Hearths fact sheet is based on existing requirements as at 31 December 2015, and it does not take into account recent
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IAS 33 Earnings Per Share is a financial metric that calculates the amount of profit attributable to each outstanding share of common stock.
Publicly traded companies that are required to follow International Financial Reporting Standards (IFRS) are required to file IAS 33 earnings.
To fill out IAS 33 earnings, companies need to calculate the earnings per share by dividing the profit or loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period.
The purpose of IAS 33 earnings is to provide investors and analysts with a measure of how much profit a company is generating for each outstanding share of common stock.
Companies must report the profit or loss attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding during the period.
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