Listed companies present earnings per share in the statement of profit or loss. Diluted earnings per share also takes into account the effect of potential shares such as options and convertible instruments. Comparative amounts are restated retrospectively for bonus issues.
Source: TAS 33
Related terms
Statement of profit or lossThe statement showing an entity's revenue and expenses for a period and the resulting profit or loss.Bonus issueIssuing shares to shareholders by adding a company's internal resources (reserves, retained earnings, capital adjustment differences) to its capital.Accounting policiesThe specific principles, bases, conventions, rules and practices an entity applies in preparing its financial statements.Amortised costThe amount at which a financial asset or liability is measured at initial recognition, minus principal repayments, plus cumulative amortisation calculated using the effective interest method.AssociateAn entity over which the investor has significant influence but not control or joint control.BOBİ FRS (Turkish GAAP for SMEs)The financial reporting standard issued by the POA for large and medium-sized entities that are subject to independent audit but do not apply TFRS.
Last updated: October 22, 2026 · This definition is for general information only.