Basic EPS (IAS 33) =
AProfit ÷ total assets
BProfit attributable to ordinary shareholders ÷ weighted average ordinary sharesCORRECT
CRevenue ÷ shares
DDividend ÷ share price
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Why the answer is B, and why the others tempt you.
IAS 33: Basic EPS divides earnings attributable to ordinary shareholders by weighted average ordinary shares outstanding.
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