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

---

Definitions:

Self-Stimulatory Behaviors

Repetitive movements or actions often performed for sensory feedback, commonly observed in individuals with autism.

Incessantly Flapping

A continuous and repetitive motion of flapping, often used to describe bird wings or human gestures indicating distress or excitement.

Fragile X Syndrome

A genetic disorder caused by changes in the FMR1 gene, leading to a range of developmental problems including learning disabilities and cognitive impairment.

Neuroimaging Studies

The utilization of various techniques to visualize the structure, function, or pharmacology of the nervous system.