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of <h1>Ind AS 33: Guidelines for Calculating and Presenting Earnings Per Share to Enhance Financial Reporting Transparency and Consistency.</h1> Indian Accounting Standard (Ind AS) 33 establishes guidelines for calculating and presenting earnings per share (EPS) to enhance comparability across entities and reporting periods. It applies to companies with ordinary shares under Indian Accounting Standards. The standard requires entities to disclose EPS in both consolidated and separate financial statements, based on respective data. It defines terms like antidilution, dilution, and potential ordinary shares. EPS calculations involve adjustments for dividends, share conversions, and other financial instruments. The standard mandates disclosure of EPS components and adjustments for share transactions affecting EPS, ensuring transparency and consistency in financial reporting.
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