When Calculating Basis Earnings Per Share, Which of the Following

question 11

Multiple Choice

When calculating basis earnings per share, which of the following is incorrect:

• A)the denominator is the weighted average number of ordinary shares
• B)share splits are assumed to have taken place at the beginning of the first reporting period for which EPS is presented
• C)share consolidation are assumed to have taken place on the last day of the reporting period
• D)an adjustment is made for partly paid shares

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