Exercises
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IAS 33: purpose and scope
Chapter 1 · Purpose and scope · 12 exercises
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Target a chapterThe exercises of a single chapter.
- 01Purpose and scope12 exercises
- 02Definitions: ordinary and potential ordinary shares8 exercises
- 03Basic earnings: the numerator42 exercises
- 04Weighted average number of shares23 exercises
- 05Bonus element and retrospective adjustment35 exercises
- 06Diluted earnings per share52 exercises
- 07Presentation13 exercises
- 08Disclosure12 exercises
- 09Boundaries with other standards14 exercises
Target a conceptThe exercises of a single concept.
- Purpose of the standardFragile5 exercises
- Entities required to present earnings per shareFragile6 exercises
- Separate and consolidated financial statementsFragile3 exercises
- Ordinary share, potential ordinary share, dilutionFragile8 exercises
- Basic earnings per share formulaFragile19 exercises
- Profit attributable to ordinary equity holdersFragile10 exercises
- Preference dividendsFragile12 exercises
- Cumulative and non-cumulative preference sharesFragile9 exercises
- Settlement differences on preference sharesFragile4 exercises
- Participating instruments and classes of sharesFragile3 exercises
- Weighted average number of sharesFragile18 exercises
- Mandatorily convertible instrumentsFragile4 exercises
- Partly paid sharesFragile3 exercises
- Contingently issuable shares (basic)Fragile5 exercises
- Bonus issue and share splitFragile11 exercises
- Reverse share splitFragile4 exercises
- Rights issue with a bonus elementFragile12 exercises
- Retrospective adjustment of all periodsFragile13 exercises
- Corrections of errors and changes in policiesFragile3 exercises
- Prior-period diluted earnings per shareFragile3 exercises
- Principle of diluted earnings per shareFragile6 exercises
- Adjusting the diluted numeratorFragile13 exercises
- Convertible instrumentsFragile10 exercises
- Options and warrants: the treasury share methodFragile10 exercises
- Dilution testFragile11 exercises
- Order of including instrumentsFragile6 exercises
- Contingently issuable shares (diluted)Fragile3 exercises
- Contracts settled in shares or cashFragile3 exercises
- Purchased optionsFragile2 exercises
- Written put optionsFragile2 exercises
- Employee share optionsFragile2 exercises
- Presentation on the face of the income statementFragile8 exercises
- Discontinued operationsFragile7 exercises
- Reconciliation of numerators and denominatorsFragile7 exercises
- Antidilutive instruments and subsequent eventsFragile2 exercises
- Other amounts per shareFragile3 exercises
- Link with IAS 32Fragile3 exercises
- Link with IFRS 2Fragile2 exercises
- Link with IFRS 5Fragile2 exercises
- Link with IAS 1 and IFRS 18Fragile3 exercises
- Link with IAS 8 and IAS 10Fragile2 exercises
- Link with IAS 12Fragile2 exercises
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