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IAS 33 Earnings per Share Q. 4 Numerator: Profits attributable to ordinary shareholders are adjusted for effects of and after tax effects of potentially ordinary
IAS 33 Earnings per Share Q. 4 Numerator: Profits attributable to ordinary shareholders are adjusted for effects of and after tax effects of potentially ordinary shares, assumed converted at the of the period or, if later, at the potential ordinary share's issue date. Denominator: The denominator is the number of ordinary shares and dilutive potentially ordinary shares outstanding during the period. Ordinary and dilutive potential ordinary shares issued during the period are and those bought back, converted or lapsing are from the number of ordinary and dilutive potentially ordinary shares at the start of the period, using a time weighting factor. Fill in the blanks by dragging the correct options provided below and click Submit. daily preference shares weighted average beginning dilutive added deducted after tax Submit
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