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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Earnings per share reporting rules: basic and diluted EPS calculations, disclosures, and exceptions for small and medium companies</h1> Prescribes mandatory principles for determining, presenting, and disclosing basic and diluted earnings per share (EPS) for all companies, with Small and Medium Sized Companies exempted from mandatory disclosure of diluted EPS (including and excluding extraordinary items). Requires EPS to be presented on the face of the statement of profit and loss for each class of equity shares, and in both consolidated and parent's separate financial statements where applicable, ensuring comparability across periods. Defines the computation of basic EPS by reference to net profit or loss attributable to equity shareholders (after preference dividends and related tax) and the weighted average number of equity shares, including specified adjustments for bonus issues, splits, rights issues, and contingently issuable shares. Prescribes diluted EPS adjustments for dilutive potential equity shares and excludes anti-dilutive instruments, with specified reconciliation and extraordinary-item disclosures.
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