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SHARE OPTIONS – IAS 33

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › SHARE OPTIONS – IAS 33

  • This topic has 2 replies, 2 voices, and was last updated 5 years ago by hanningtonsserwadda.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • February 17, 2020 at 11:40 pm #562170
    hanningtonsserwadda
    Participant
    • Topics: 27
    • Replies: 20
    • ☆

    Hello Open Tuition

    If there is potential ordinary shares (employee options in particular)

    If a company expects to incur future expenses that will be
    recognised in regard to these options up to the date of vesting.

    How do you incorporate that when computing diluted earnings per share?

    I already know that such share options have no effect on retained earnings. Some guidance on this

    February 21, 2020 at 7:03 am #562567
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7163
    • ☆☆☆☆☆

    Hi,

    You do not need to take account of the future expenses in relation to the options in calculating the diluted EPS. You just need to look at the extra earnings from the tax savings.

    Thanks

    Chris

    February 21, 2020 at 8:52 am #562583
    hanningtonsserwadda
    Participant
    • Topics: 27
    • Replies: 20
    • ☆

    Thank you very much.

  • Author
    Posts
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