IAS 33 Applies to the Computation and Presentation of Earnings

question 39

Multiple Choice

IAS 33 applies to the computation and presentation of earnings per share by:

• A) only reporting entities whose shares are publicly traded
• B) reporting entities whose shares are publicly traded, or of entities that are in the process of issuing ordinary shares that will be traded in public markets
• C) only those entities that are in the process of issuing ordinary shares that will be traded in public markets
• D) both reporting and non-reporting entities

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Definitions:

Recall

A memory task in which a person must produce required information by searching memory.

Retrieval Cues

Stimuli that assist in the recall of information stored in the memory.

Searching Memory

The cognitive process of actively retrieving information stored in the brain, involving various strategies and brain areas.

Eugenics

Is the belief that the human race can be improved by controlling which people can become parents.