Practice Question 2 Under IFRS, complex capital structures and dual presentation of earnings require all of the following additional disclosures except O adjustments to income before discontinued operations. O a reconciliation of the numerators and denominators of basic and diluted per share calculations for income before discontinued operations. O adjustments to income before discontinued operations, and unusual items. O securities that could dilute basic EPS in the future but were not included in the calculations due to antidilutive features. 10 12 13 14 Question Attempts: 0 of 1 use 16 17 Practice Question 10 A complex capital structure is one that has which of the following types of equity instruments? O convertible preferred shares. O contingently issuable shares. O options/warrants O all of the above. Practice Question 11 In caliculating income available to common shareholders, all of the following items are considered except O operating expenses. O cumulative dividends that have been declared. O cumulative dividends that have not been declared O non-cumulative dividends that have not been declared. Practice Question 12 Under the treasury stock method, all of the following are correct statements except it is assumed that the options/warrants or equivalents are exercised at the beginning of the year (or date of issue if later). it is assumed that the proceeds are used to purchase common shares for the treasury at the average market price that exists during the year O if the exercise price is higher than the average market price, then the proceeds from exercise are not sufficient to buy back all of the shares. O if the exercise price is lower than the average market price, then the proceeds from exercise are not sufficient to buy back all of the shares. Question Attempts: 0 of 1 use