For the purpose of calculating diluted EPS,AASB 133 requires an entity to assume the exercise of all outstanding options.

Question

Quizplus · Accepted Answer

AASB 133 requires an entity to calculate diluted EPS by assuming the conversion of all dilutive potential ordinary shares, but not all outstanding options are considered dilutive; only those that would decrease earnings per share or increase loss per share if exercised are considered.

For the Purpose of Calculating Diluted EPS,AASB 133 Requires an Entity