Earnings per share rules require basic and diluted EPS reflecting dilutive potential ordinary shares and adjusted numerators. Ind AS 33 prescribes computation and presentation of basic and diluted earnings per share: basic EPS divides profit or loss attributable to ordinary ... Summary
Earnings per share rules require basic and diluted EPS reflecting dilutive potential ordinary shares and adjusted numerators.
Ind AS 33 prescribes computation and presentation of basic and diluted earnings per share: basic EPS divides profit or loss attributable to ordinary equity holders (after adjustments for preference dividends and similar effects) by the weighted average number of ordinary shares outstanding; diluted EPS adjusts the numerator and denominator for the effects of all dilutive potential ordinary shares, including options, warrants, convertible instruments and contingently issuable shares, and treats potential ordinary shares as dilutive only when conversion would reduce EPS for continuing operations.
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