Under IAS 33, entities are required to disclose which of the following?
A. The full mathematical calculations used in determining diluted earnings per share for all periods for which diluted earnings per share is presented
B. The full mathematical calculations used in determining weighted average number of shares for all periods for which basic earnings per share is presented
C. Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented
C. Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive for the period(s) presented.
Under IAS 33, entities are required to disclose information about potentially dilutive instruments that were excluded from the diluted earnings per share calculation for the presented periods because they would have an antidilutive effect. This disclosure aligns with the principle of providing relevant information to users of the financial statements, enabling them to understand the potential effects of all convertible instruments on the entity's earnings per share.
