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- IAS 33 – Earnings Per Share 0%
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Question 1 of 10
1. Question
Any excess of the carrying amount of preference shares over the fair value of the consideration paid to settle them is added in calculating profit or loss attributable to ordinary equity holders of the parent entity.
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Question 2 of 10
2. Question
For the purpose of calculating basic earnings per share, the number of ordinary shares shall be __________.
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Question 3 of 10
3. Question
When shall ordinary shares issued as a result of the conversion of a debt instrument to ordinary shares be included in the weighted average number of shares?
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Question 4 of 10
4. Question
Which of the following examples represent change in the number of ordinary shares with a corresponding change in resources?
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Question 5 of 10
5. Question
For the purpose of calculating diluted earnings per share, an entity shall adjust profit or loss attributable to ordinary equity holders of the parent entity by the after-tax effect of:
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Question 6 of 10
6. Question
For the purpose of calculating diluted earnings per share, the number of ordinary shares shall be the weighted average number of ordinary shares less the weighted average number of ordinary shares that would be issued on the conversion of all the dilutive potential ordinary shares into ordinary shares.
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Question 7 of 10
7. Question
Under which of the following circumstances shall potential ordinary shares be treated as dilutive?
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Question 8 of 10
8. Question
For the purpose of calculating diluted earnings per share, an entity shall assume the exercise of dilutive options and warrants of the entity.
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Question 9 of 10
9. Question
How shall the difference between the number of ordinary shares issued and the number of ordinary shares that would have been issued at the average market price of ordinary shares during the period be treated?
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Question 10 of 10
10. Question
Options and warrants are dilutive when they would result in the issue of ordinary shares for __________ of ordinary shares during the period.
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