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:

Effective Annual Rate

The interest rate on a loan or financial product restated from the nominal rate as an annual rate, taking compound interest into account.

Compounded Value

Refers to the result of reinvesting the interest or earnings of an investment, causing it to grow exponentially over time.

Annuity Due

An annuity with payments occurring at the beginning of each period.

Amortized Mortgage

A type of loan where the principal and interest are paid down through fixed monthly payments over the loan's term, leading to a fully paid-off mortgage.