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Is it compulsory to present EPS in the accounts for any company under IFRS/IAS?
in IAS 33 - Earnings Per Share by
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No it is compulsory only to companies whose shares are publicly traded or companies who are in the process of issuing shares to public. However you may publish EPS in any other company's accounts. Even if you are not required to present EPS figures, in case you opt to present an EPS figure it has to be calculated in accordance with IAS 33
by Level 2 Member (4.3k points)