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

question 15

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

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Definitions:

Government Savings

Funds accumulated by a government when it receives more money from taxes and other revenues than it spends.

Neuroticism Scale

A psychological measurement tool used to assess an individual's tendency towards emotional instability and anxiety.

Five-Factor Model

A theory in psychology, proposing that five broad dimensions underlie all human personality: Openness, Conscientiousness, Extraversion, Agreeableness, and Neuroticism.

Negative Stimuli

External or internal factors that induce a negative response from an organism, often leading to discomfort or avoidance behavior.