Under IFRS, common shares are also called

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Common shares are also referred to as ordinary shares under IFRS. They represent ownership in a company and carry voting rights. The other options are not synonymous with common shares - potential shares refer to securities that could be converted to common shares, treasury shares are shares that have been repurchased by the company, and non-dilutive shares typically refer to preferred shares that do not have a dilutive effect on common shares.

Under IFRS, Common Shares Are Also Called