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IFRS 2 Share Based Payment. Should Equity Settled transactions result in EPS Dilution?

Financial Reporting
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Question added by Safwat Khalid , Acting / Deputy Chief Financial Officer , Nayifat Finance Company
Date Posted: 2013/06/05
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Salman Ali
by Salman Ali , Senior Manager Finance , Pakistan Mercantile Exchange Limited

Yes, equity settled transaction will result in increase in no.
of shares outstanding resulting in EPS dilution

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