Earnings Per Share Is Calculated By

question 18

Multiple Choice

Earnings per share is calculated by:

• A) dividing profit or loss attributable to ordinary shareholders of a parent entity, by the number of ordinary shares the entity has on issue at the beginning of the reporting period
• B) dividing profit or loss attributable to ordinary shareholders of a parent entity, by the weighted average number of ordinary shares the entity has on issue during the reporting period
• C) dividing profit or loss attributable to preference shareholders of a parent entity, by the weighted average number of ordinary shares the entity has on issue during the reporting period
• D) dividing profit or loss attributable to ordinary shareholders of a parent entity, by the number of ordinary shares the entity has on issue at the end of the reporting period

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Definitions:

Insight Therapy

A psychological treatment that aims to improve mental health by encouraging self-understanding and insight into one's problems.

Social Skills Therapy

A therapeutic approach designed to improve interpersonal abilities, such as communication and relationship-building, in individuals.

Behaviour Therapy

A therapeutic approach that focuses on changing maladaptive behaviors through the use of learning principles and techniques.

Chronic Anxiety

A persistent state of excessive worry and fear that interferes with daily activities over a long period.