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Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements
73CIf, applying paragraph 73B, an entity discloses an additional amount per share, the entity shall:
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73C If, applying paragraph 73B, an entity discloses an additional amount per share, the entity shall:
(a) disclose the additional basic and diluted amounts per share with equal prominence.
(b) calculate the additional amount per share using the weighted average number of ordinary shares determined in accordance with this Standard.
(c) disclose the additional amount per share in the notes. That information cannot be presented in the primary financial statements.
(d) disclose the information required by paragraphs 121–125 of AASB 18 for the numerators that are management-defined performance measures.
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74F AASB 18 issued in June 2024 amended paragraphs 4A, 13 and 67A–68A, added paragraphs 73B–73C and deleted paragraphs 73–73A. An entity shall apply those amendments when it applies AASB 18.
AASB 134 Interim Financial Reporting (August 2015)
| Paragraphs 4, 5, 7–10, 11A, 12, 20 and 24 are amended and paragraphs 16A(m) and 61 are added. New text is underlined and deleted text is struck through. |
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