U mean all the companies?
The AS is mandatory for all companies. However disclosure of diluted EPS is not mandatory for SMC's
Thn y hv dey divided into 3 points. Directly dey wld hv mentioned all the companies right. Y hv dey segregated like listed, unlisted and ither companies
General understanding is, AS 20 is applicable on, 1. All companies listed on a recognized stock exchange and 2. Any unlisted or pubic limited companies to whom it is not mandatory but voluntarily if they want to disclose EPS in its financial statements, they should calculate EPS as per the provisions of AS 20