Reference no: EM132816094

Problem 1: Under IFRS where ordinary shares are issued but not fully paid, the ordinary shares are treated in the calculation of basic EPS

Group of answer choices

Option 1: as a fraction of an ordinary share to the extent that they are entitled to participate in dividends.

Option 2: in the same way as fully paid ordinary shares.

Option 3: in the same way as warrants or options and are included only in diluted EPS.

Option 4: are ignored.

Problem 2: Earnings per share disclosures are required for

Group of answer choices

Option 1: all entities.

Option 2: entities whose ordinary shares and potential ordinary shares are publicly traded and entities that are in the process of issuing ordinary shares in public market.

Option 3: entities whose ordinary shares and potential ordinary shares are publicly traded.

Option 4: entities that are in the process of issuing ordinary shares in the public market.