EPS disclosure

This Standard should be applied by all the entities. However, a Small
and Medium Sized Company and a Small and Medium Sized non-corporate
entity falling in Level II or Level III, as defined in Appendix 1 to this
Compendium, ‘Applicability of Accounting Standards to Various Entities’,
may not disclose diluted earning per share (both including and excluding
extraordinary items). Further, a non-corporate Small and Medium Sized
Entity falling in level III as defined in Appendix 1 to this Compendium,
may not disclose the information required by paragraph 48(ii) of the
standard.

Okay..thanx. quite detailed answer given.I will read d std .

EPS is required to be disclosed with and without extraordinary items.

Requires the disclosure of basic and diluted EPS from continuing and discontinued operations separately
(As per AS 20 / IAS 33)

Okay.thanx.can you tell me where i can read practical application oriented information regarding all std.

@ Nikita
Refer to ICAI Guidelines for each Standard.
Go to ICAI site and under Resources you will find. Can also visit bcasonline site

Thank you very much.

@ Nikita
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