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- IAS 33 – Earnings Per Share 0%
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Question 1 of 10
1. Question
Put options on ordinary shares are contracts that give the holder the right to buy ordinary shares at a specified price for a given period.
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Question 2 of 10
2. Question
Which of the following are examples of potential ordinary shares?
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Question 3 of 10
3. Question
How shall an entity calculate the basic earnings per share?
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Question 4 of 10
4. Question
Which of the following is the objective of basic earnings per share?
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Question 5 of 10
5. Question
All items of income and expense attributable to ordinary equity holders of the parent entity that are recognised in a period, __________ tax expense and dividends on preference shares classified as liabilities are __________ the determination of profit or loss for the period attributable to ordinary equity holders of the parent entity.
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Question 6 of 10
6. Question
The after-tax amount of preference dividends that is deducted from profit or loss is:
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Question 7 of 10
7. Question
The amount of preference dividends for the period may include the amount of any preference dividends for cumulative preference shares paid or declared during the current period in respect of previous periods.
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Question 8 of 10
8. Question
Preference shares that provide for a low initial dividend to compensate an entity for selling the preference shares at a discount, or an above-market dividend in later periods to compensate investors for purchasing preference shares at a premium, are sometimes referred to as __________.
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Question 9 of 10
9. Question
Any original issue discount or premium on increasing rate preference shares is __________ using the effective interest method and treated as __________ for the purposes of calculating earnings per share.
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Question 10 of 10
10. Question
What does the excess of the fair value of the consideration paid to the preference shareholders over the carrying amount of the preference shares represent?
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