In Order to Determine Whether or Not Potential Ordinary Shares

question 18

Multiple Choice

In order to determine whether or not potential ordinary shares are dilutive,AASB 133 requires:

• A) each issue to be considered separately and ranked from greatest dilution to least dilution.
• B) each issue to be included in the calculation on the basis of date of issue, i.e. earliest to the latest issue.
• C) each issue to be considered separately and included in the calculation in the order of the number of ordinary shares to be potentially issued, from highest to lowest.
• D) each issue to be considered separately the number of ordinary shares on issue, from highest to lowest.
• E) None of the given answers.

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Definitions:

Evolution

A change in gene frequencies within a population over many generations; a mechanism by which genetically influenced characteristics of a population may change.

Population

The whole number of people or inhabitants in a country or region, or a group of people within a specific area or among a particular group.

Sociobiologists

Scientists who study the biological basis of social behavior in animals and humans, often focusing on how behavior has been shaped by evolutionary forces.

Polygamous

A mating system in which an individual has multiple partners during one breeding season or throughout their lifetime.