5. Explain the effect of potential ordinary shares on the calculation of diluted earnings per share. 6.

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5. Explain the effect of potential ordinary shares on the calculation of diluted earnings per share. 6. Why are retrospective adjustments made to earnings per share ratios?

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Applying IFRS Standards

ISBN: 9781119159223

4th Edition

Authors: Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Jance Loftus, Leo Van Der Tas

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