When calculating the number of shares for diluted earnings per share: Select all that apply. The number of dilutive potential ordinary shares that must be included in the year-to-date period calculation is the weighted average number of the dilutive potential ordinary shares included in each interim dilutive earnings per share computation. The number of ordinary shares shall be the weighted average number of ordinary shares as calculated for basic earnings per share plus the weighted average number of ordinary shares that would be issued on the conversion of all dilutive potential ordinary shares. Dilutive potential ordinary shares (e.g., convertible securities, warrants, share options and contingently issuable shares) are deemed to have been converted, exercised or issued into ordinary shares at the end of the current reporting period. Dilutive potential ordinary shares shall be determined independently for each period presented.
When calculating the number of shares for diluted earnings per share: Select all that apply. The number of dilutive potential ordinary shares that must be included in the year-to-date period calculation is the weighted average number of the dilutive potential ordinary shares included in each interim dilutive earnings per share computation. The number of ordinary shares shall be the weighted average number of ordinary shares as calculated for basic earnings per share plus the weighted average number of ordinary shares that would be issued on the conversion of all dilutive potential ordinary shares. Dilutive potential ordinary shares (e.g., convertible securities, warrants, share options and contingently issuable shares) are deemed to have been converted, exercised or issued into ordinary shares at the end of the current reporting period. Dilutive potential ordinary shares shall be determined independently for each period presented.
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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![Question 1
When calculating the number of shares for diluted earnings per share:
Select all that apply.
The number of dilutive potential ordinary shares that must be included in
the year-to-date period calculation is the weighted average number of the
dilutive potential ordinary shares included in each interim dilutive earnings
per share computation.
The number of ordinary shares shall be the weighted average number of
ordinary shares as calculated for basic earnings per share plus the
weighted average number of ordinary shares that would be issued on the
conversion of all dilutive potential ordinary shares.
Dilutive potential ordinary shares (e.g., convertible securities, warrants,
share options and contingently issuable shares) are deemed to have been
converted, exercised or issued into ordinary shares at the end of the current
reporting period.
Dilutive potential ordinary shares shall be determined independently for
each period presented.](/v2/_next/image?url=https%3A%2F%2Fcontent.bartleby.com%2Fqna-images%2Fquestion%2F7ddb9429-8c81-4c29-b421-0f36420399d5%2Fe2039240-6bf1-454b-b0fd-a5c50932ac54%2Flospqa_processed.png&w=3840&q=75)
Transcribed Image Text:Question 1
When calculating the number of shares for diluted earnings per share:
Select all that apply.
The number of dilutive potential ordinary shares that must be included in
the year-to-date period calculation is the weighted average number of the
dilutive potential ordinary shares included in each interim dilutive earnings
per share computation.
The number of ordinary shares shall be the weighted average number of
ordinary shares as calculated for basic earnings per share plus the
weighted average number of ordinary shares that would be issued on the
conversion of all dilutive potential ordinary shares.
Dilutive potential ordinary shares (e.g., convertible securities, warrants,
share options and contingently issuable shares) are deemed to have been
converted, exercised or issued into ordinary shares at the end of the current
reporting period.
Dilutive potential ordinary shares shall be determined independently for
each period presented.
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