Practice Regulation

Earnings per share reviewed by the FRC

The findings from the FRC’s Corporate Reporting Review (CRR) team show that some of the main principles of IAS 33 are not always well understood or applied correctly


The Financial Reporting Council (FRC) has published its thematic review of earnings per share (EPS), which means that all companies with listed ordinary shares are required to report EPS in accordance with IAS 33 in their interim and annual reports. 

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