IAS 34 Interim Financial Reporting

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Module Type Slides
Seat Time 00:00:01
Book Slides 17Pages
Language English


  • Piron Education, a subsidiary of Piron Corporation, is among the world's leading education technology companies. Leveraging cutting edge technology to provide web-based training and mobile learning, ...

The objective of this Standard is to prescribe principles for the determination and presentation of earnings per

share, so as to improve performance comparisons between different entities in the same reporting period and

between different reporting periods for the same entity. Even though earnings per share data have limitations

because of the different accounting policies that may be used for determining ‘earnings’, a consistently

determined denominator enhances financial reporting. The focus of this Standard is on the denominator of the

earnings per share calculation.

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