Earnings Per Share Is Calculated By

question 15

Multiple Choice

Earnings per share is calculated by:

• A) dividing profit or loss attributable to preference shareholders of a parent entity, by the weighted average number of ordinary shares the entity has on issue during the reporting period.
• B) dividing profit or loss attributable to ordinary shareholders of a parent entity, by the number of ordinary shares the entity has on issue at the end of the reporting period.
• C) dividing profit or loss attributable to ordinary shareholders of a parent entity, by the number of ordinary shares the entity has on issue at the beginning of the reporting period.
• D) dividing profit or loss attributable to ordinary shareholders of a parent entity, by the weighted average number of ordinary shares the entity has on issue during the reporting period.

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Definitions:

Histogram

A visual tool in statistics used to depict the frequency distribution of a dataset, with bars whose heights correspond to the frequency of values within intervals.

Cause-And-Effect Diagram

A visual tool that identifies potential causes of a problem and organizes them into categories.

Statistical Stability

The property of a statistical measure to remain constant over time or across different samples.

Special Causes

Unusual, not predictable factors in a process that can cause variations and are not part of the process itself.