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Question in IAS 33 EPS

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Question in IAS 33 EPS

  • This topic has 3 replies, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • August 4, 2016 at 5:38 pm #331450
    m0542128150
    Participant
    • Topics: 14
    • Replies: 15
    • ☆

    Question 9. GALAXY GmbH has 200,00 ordinary shares of 1 Euro and 60,000 10% convertible, preferred shares of 1 Euro is issue at 31 January 20X1. The net income before dividend appropriations is 55,000 Euros, each convertible preferred share is convertible into ordinary shares.

    What is the diluted earnings per share for the year ended 31 January 20X1 under IAS 33 ‘Earning per share’?

    € per share

    A 24.5 cents
    B 27.5 cents
    C 15.3 cents
    D 17.2 cents

    August 4, 2016 at 7:03 pm #331461
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    I believe that you haven’t given me full information here and I would like you to confirm that you have written out the question EXACTLY as it is written

    By the application of some guess work it looks to me that the most likely figure for diluted earnings per share is option D 17.2 cents

    August 4, 2016 at 7:24 pm #331469
    m0542128150
    Participant
    • Topics: 14
    • Replies: 15
    • ☆

    Dear Mr. Mike , I am really sorry to disturb you every time; I confirm that the full question was written here and it’s from real past exam , I know from that ACCA might be mistaken in this question and some body should inform them.

    Thanks , appreciated your kind support

    August 4, 2016 at 7:27 pm #331472
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Again, please let me have the exam date and the question number

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    Posts
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