For the Purposes of Calculating Diluted Earnings Per Share, an Entity

question 8

Multiple Choice

For the purposes of calculating diluted earnings per share, an entity shall adjust the profit attributable to ordinary shareholders by the after-tax effect of the following item(s) related to dilutive potential ordinary shares:

• A) dividends only.
• B) interest only.
• C) other income or expenses only.
• D) dividends, interest, other income or expenses.

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Definitions:

Verbs

Words that describe actions, states, or occurrences in sentences.

Nouns

Words that name people, places, things, or ideas.

Marginal Cost Curve

A graphical representation showing how the marginal cost of production varies with the quantity of output produced.

Demand Curve

A visual depiction that illustrates the correlation between a product's price and the amount consumers are willing to buy.