IAS 33 Requires an Entity to Disclose Basic Earnings Per

question 58

True/False

IAS 33 requires an entity to disclose basic earnings per share for discontinued operations on the face of the statement of comprehensive income.

---

Definitions:

Congressional Hearing

A formal meeting or session of a U.S. congressional committee to gather information, witness testimonies, or discuss legislation.

Observational Learning

Learning that occurs by watching the actions of others and the consequences of those actions, also known as social learning or modeling.

Bandura's Theory

Refers to Albert Bandura's Social Learning Theory, which posits that people learn from one another through observation, imitation, and modeling.

Latent Learning

Learning that occurs without the learning process being immediately manifest in the learner's behavior, which becomes apparent when a suitable motivation is presented.