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This report includes the FRC's findings from routine monitoring of company reporting, and shows that some of the main principles of IAS 33, 'Earnings per share', are not always well understood or applied correctly.
FRC CRR Thematic Review on Earnings per Share (EPS) September 2022

Financial Reporting Council Ltd (FRC). Adapted and reproduced with permission from the FRC (www.frc.org.uk).

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