Which does not need to be removed from a company profit

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Problem 1: Which of the following does not need to be removed from a company's profit in a profit or loss account in order to calculate the earnings figure to be used in the earnings per share calculation?

a. Profit attributable to the Non-controlling interest

b. An error in expenses discovered after the financial statements have been authorized for issue

c. Irredeemable preference share dividends

d. Redeemable preference share dividends

Reference no: EM132733548

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