Financial Accounting and Reporting

What are the three characteristics that operating segments must have?

Under U.S. GAAP, basic and diluted EPS are not allowed for alternative earnings measures. What occurs under IFRS?

Under U.S. GAAP, for diluted EPS, the dilution potential of ordinary shares are determined cumulatively year to date. What occurs under IFRS?

What is the diluted earnings per share calculation?