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hi
in your calculation of basic and diluted eps in example 5 ( opentuition bk-pg) not same formula was used to calculate both eps
question: earnings after tax is 10m. Of this amt, discontinued operation was 900000
answer:
discontinued operation was not deducted from earnings of basic eps i.e 10m
but
discontinued operation was deducted from earning of diluted eps ie 9100000
following your reply the calculation of earnings for basic eps is sill unclear because ias 33 para 22 states that earning for basic eps is from continuning operation only
I believe that I am correct if I say that basic earnings per share should be disclosed for both continuing and for discontinued operations separately (I failed to show them separately) but the calculation for diluted earnings per share should be based on earnings from continuing operations only
The notes will be amended this Summer
Is that batter?
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