Exercise 19.5 COMPONENTS OF BASIC EARNINGS PER SHARE Which of the following is a component of

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Exercise 19.5 ★ COMPONENTS OF BASIC EARNINGS PER SHARE Which of the following is a component of earnings used in the calculation of basic earnings per share? Give reasons for your answer.

(a) Profi t before tax expense

(b) Preference dividends declared during the period

(c) Income tax expense

(d) Profi t from discontinued operations

(e) Prior year dividend paid to holders of cumulative preference shares

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Applying IFRS Standards

ISBN: 9781119159223

4th Edition

Authors: Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Jance Loftus, Leo Van Der Tas

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