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How many shares would be considered as dilutive as per IAS - 33 on Earning Per Share?

An entity has1000 options outstanding with an exercise price of $1.50. The average market price per share for the period was $4.

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تم إضافة السؤال من قبل Ganesh Chandran , Finance & Operations Manager , Avantgarde Inc FZCO
تاريخ النشر: 2015/01/15
Faisal Khan
من قبل Faisal Khan , Audit Manager , Asad Rasul & Company Chartered Accountant

Assume that one option converts into one share 

Total value of option :1,000 *1.5 =1,500

No. of shares at full value :1,500/4 =375

NO. of shares that are dilutive :1,000 -375 =625

Mursal Warsame
من قبل Mursal Warsame , fiannce officer , Mursal Freelancer

he deferred income tax liability:

Ganesh Chandran
من قبل Ganesh Chandran , Finance & Operations Manager , Avantgarde Inc FZCO

Thank you Faisal for answering. 

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