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Chapter 21 IAS 33 Earnings per share–Example 5

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Chapter 21 IAS 33 Earnings per share–Example 5

  • This topic has 1 reply, 2 voices, and was last updated 10 years ago by AvatarMikeLittle.
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  • July 2, 2015 at 8:31 am #259290
    Avatarchristinezhai
    Participant
    • Topics: 3
    • Replies: 3
    • ☆

    Hi, tutor, I worked on Example 5 and after I carefully examined the Answer to it, I am confused about one thing.
    Why the answer only uses “9,100,000” substracting 900,000 resulting from discontinued operations when it tries to find out diluting instruments
    while uses “10,000,000” when it calculates basic and diluted EPs there?

    July 2, 2015 at 4:25 pm #259346
    AvatarMikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23368
    • ☆☆☆☆☆

    Very simply …… because that’s what the IAS tells us to do!

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