Which of the Following Entities Is Not in the Scope

question 34

Multiple Choice

Which of the following entities is not in the scope of IAS 33 Earnings per Share?

• A)partnerships
• B)reporting entities in the process of listing on the London Stock Exchange
• C)entities that voluntarily disclose earnings per share
• D)reporting entities with listed ordinary shares

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Definitions:

Manufacturing Overhead

Indirect costs associated with manufacturing, such as utilities, maintenance, and factory equipment depreciation, not directly tied to specific units of product.

Fixed Portion

The segment of total costs that does not change with changes in the activity level.

Cost Behavior

Describes how various production expenses vary with adjustments in production output.

Fixed Costs

Expenses that do not vary with production volume, such as rent, salaries, and insurance.