When an entity presents both consolidated financial statements and separate financial statements, which of the following is correct?
A. An entity must present earnings per share in the separate financial statements based on the consolidated financial statements.
B. An entity must present earnings per share in the consolidated financial statements based on its separate financial statements.
C. An entity that chooses to disclose earnings per share based on its separate financial statements shall present such earnings per share information only in its statement of comprehensive income.
C. An entity that chooses to disclose earnings per share based on its separate financial statements is allowed to present the earnings per share information only in its statement of comprehensive income.
根据企业会计准则，一个实体可以选择基于其个别财务报表来披露每股收益信息，并且这种每股收益信息只需要在合并全面收益表中呈现。选项A不正确，因为合并财务报表和单独财务报表是基于不同的基础编制的，因此不能简单地将合并财务报表中的每股收益应用于单独财务报表。同样，选项B也是错误的，因为合并财务报表中的每股收益是基于合并基础计算的，而不是单独财务报表。因此，正确答案是C，实体可以选择仅在其综合收益表中呈现基于其单独财务报表的每股收益信息。
