Question
12. On 1 January 2020, a company has 400,000 ordinary shares in issue and issues options over another 100,000 shares. The profit for the
12. On 1 January 2020, a company has 400,000 ordinary shares in issue and issues options over another 100,000 shares. The profit for the year is $1,200,000 During the year to 31 December 2020 the average fair value of one ordinary share was $20 and the exercise price for the shares under option was $15. Required: Calculate BEPS and DEPS for the year ended 31 December 2020
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International Financial Reporting And Analysis
Authors: David Alexander, Ann Jorissen, Martin Hoogendoorn
8th Edition
978-1473766853, 1473766850
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