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Contingently issuable shares (IAS 33)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Contingently issuable shares (IAS 33)

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by MikeLittle.
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  • May 16, 2012 at 11:51 am #52677
    sheikhshafiq
    Member
    • Topics: 9
    • Replies: 20
    • ☆

    dear Sir
    could you please tell me wat is the treatment of contingently issuable shares in basic eps and diluted eps in simple language.i have tried to understand by myself but didnt cleared with that

    May 20, 2012 at 1:36 pm #97626
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23303
    • ☆☆☆☆☆

    No affect in the basic calculation

    In the diluted calculation, bring in the contingent shares in your diluted calculation.

    What more can I say?

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