IAS 33 Earnings per Share does not require entities to 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.
Correct Answer:
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Q3: Which of the following equity instruments would
Q3: The conversion of potential ordinary shares has
Q4: IAS 33 requires an entity to disclose
Q5: In calculating earnings per share,as per IAS
Q7: IAS 33 requires entities to disclose earnings
Q8: IAS 33 requires disclosure of diluted EPS
Q10: In the situation that a parent entity
Q14: To maximise dilution of basic EPS,dilutive potential
Q27: The earnings per share figure is likely
Q40: For the purpose of calculating earnings per
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