IFRS allows per share amounts to be reported on items other than earnings.
(a) Write a short essay on the pros and cons of allowing companies to include alternate per share amounts in their annual reports. What other types of per share data might be helpful for investors?
(b) Currently, per share data is only required on the profit or loss for the year. What would be the arguments to support the disclosure of comprehensive income per share also? What would be some arguments to discourage this disclosure?
(c) Find an example of a company's disclosure of per share data for other than earnings per share.