IAS33 Earnings per share

jilt

I am going through the DFS guidelines regarding what is assessable for accounting standards.

Under IAS33 it includes 'explanation of amounts attributable to ordinary equity holders of the parent entity'

Is it profits from continuing operations attributable to the parent entity after tax and preference shares?

In guidance notes the numbers in brackets after each assessable area refer to the paragraph in the main body of the standard and reference should be made to the standard to identify the info that is assessable. yeah great idea but does anyone know where I can find this main body? I have tried iasb.org but can't locate, maybe just blind.

Any comments would be very welcome

DaveIOW

Try here http://www.iasplus.com/standard/ias33.htm under the paragraph Basic EPS it has part of the info you need (12) though cant see (13) anywhere

jilt

DaveIOW wrote: »

Try here http://www.iasplus.com/standard/ias33.htm under the paragraph Basic EPS it has part of the info you need (12) though cant see (13) anywhere

Thanks so much Dave, will look at this tomorrow, bit late now

Thanks again
Jill

jilt

Well yeah, thats basically what I said, maybe it will forever be a mystery as ti whats in paragraph 13! Thanks for taking the trouble to look Dave, I had actually been on that site but not navigated as well as you lol