IAS 33Chapter 8Lesson 1
Disclosure: reconciliations and other amounts per share
Step 1 of 6Learning objectives
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The note reconciles the basic and diluted numerators and denominators, showing the individual effect of each class of instruments; other disclosures cover antidilutive instruments, subsequent events and other amounts per share.
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Learning objectives
- Prepare the reconciliation of the basic and diluted numerators and denominators.
- Place the disclosures on antidilutive instruments, post-reporting-date transactions and other amounts per share.
- Treat preference shares classified as liabilities in relation to the numerator.