Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p123
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 343842–346626

its reserves to its members.

AASB 133 Earnings per Share (August 2015)
Paragraphs 4A, 13 and 67A–68A are amended, paragraphs 73–73A are deleted and paragraphs 73B–73C and 74F are added. New text is underlined and deleted text is struck through.

Scope
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4A If an entity presents items of profit or loss in a separate statement of profit or loss separate from a statement presenting comprehensive income as described in paragraph 12(b) of AASB 18 Presentation and Disclosure in Financial Statements10A of AASB 101 Presentation of Financial Statements, it presents earnings per share only in the that separate statement of profit or loss.
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Measurement

Basic earnings per share
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Earnings
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13 All items of income and expense attributable to ordinary equity holders of the parent entity that are recognised in a period, including tax expense and dividends on preference shares classified as liabilities are included in the determination of profit or loss for the period attributable to ordinary equity holders of the parent entity (see AASB 18AASB 101).
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Presentation
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67A If an entity presents items of profit or loss in a separate statement of profit or loss separate from a statement presenting comprehensive income as described in paragraph 12(b) of AASB 18 10A of AASB 101, it presents basic and diluted earnings per share, as required in paragraphs 66 and 67, in the that separate statement of profit or loss.
68 An entity that reports a discontinued operation shall either present disclose the basic and diluted amounts per share for the discontinued operation either in the statement of comprehensive income or disclose that information in the notes.
68A If an entity presents items of profit or loss in a separate statement of profit or loss separate from a statement presenting comprehensive income as described in paragraph 12(b) of AASB 18 10A of AASB 101, it presents basic and diluted earnings per share for the discontinued operation, as required in paragraph 68, in the that separate statement of profit or loss or discloses that information in the notes.
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Disclosure
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73 [Deleted]If an entity discloses, in addition to basic and diluted earnings per share, amounts per share using a reported component of the statement of comprehensive income other than one required by this Standard, such amounts shall be calculated using the weighted average number of ordinary shares determined in accordance with this Standard. Basic and diluted amounts per share relating to such a component shall be disclosed with equal prominence and presented in the notes. An entity shall indicate the basis on which the numerator(s) is (are) determined, including whether amounts per share are before tax or after tax. If a component of the statement of