IAS-33: Earning Per Share

[Fahim Sheikh]

here is a question regarding IAS-33

Dividend on cumulative redeemable preference shares (Liability) is treated as finance cost and is not deducted while reaching at "Earnings available for ordinary shareholders" as it has already been deducted

Question is
whether dividend on cumulative irredeemable preference shares (Capital) is deducted subsequently or not?

Please Reply

[Fahim Sheikh]

Kamran Sir

i am waiting for your respectable reply
please guide in this regard
thx