https://www.taxtmi.com/acts?id=19819 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. en-us Thu, 04 Jun 2015 16:37:37 +0530 Fri, 08 Sep 2023 17:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19819 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. Act-Rules Companies Law Thu, 04 Jun 2015 16:37:37 +0530 https://www.taxtmi.com/acts?id=19819