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- IAS 33 – Earnings Per Share 0%
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Question 1 of 10
1. Question
Under which of the following circumstances do options and warrants have a dilutive effect?
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Question 2 of 10
2. Question
Employee share options with fixed or determinable terms and non-vested ordinary shares are treated as __________ in the calculation of diluted earnings per share, even though they may be contingent on vesting.
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Question 3 of 10
3. Question
Convertible preference shares are antidilutive whenever the amount of the dividend on such shares declared in or accumulated for the current period per ordinary share obtainable on conversion exceeds basic earnings per share.
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Question 4 of 10
4. Question
Which of the following is an example of a contract that may be settled in ordinary shares or cash?
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Question 5 of 10
5. Question
When an entity has issued a contract that may be settled in ordinary shares or cash at the entity’s option, the entity shall presume that the contract will be settled in ordinary shares, and the resulting potential ordinary shares shall be included in diluted earnings per share if the effect is dilutive.
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Question 6 of 10
6. Question
Which of the following is not true with regards to the calculation of the potential dilutive effect on earnings per share for contracts, which are “in the money” during the period?
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Question 7 of 10
7. Question
An entity does not restate diluted earnings per share of any prior period presented for changes in the assumptions used in earnings per share calculations or for the conversion of potential ordinary shares into ordinary shares.
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Question 8 of 10
8. Question
Which of the following is not true regarding the presentation requirements of IAS 33?
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Question 9 of 10
9. Question
Which of the following information shall be disclosed in accordance with IAS 33?
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Question 10 of 10
10. Question
The following information is available about the entity X:
Date: Number of ordinary shares: 1 January 20X5 Opening balance 2,000 31 March 20X5 Issue of new shares for cash 800 31 December 20X5 Closing balance 2,800 Calculate the number of shares in the Earning Per Share calculation for the year 20X5.
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