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

Question

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

Faisal Khan · Answer

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 · Answer

he deferred income tax liability:

Ganesh Chandran · Answer

Thank you Faisal for answering.