CERTYNEX IFRS ACADEMY

Which statements correctly describe the calculation of diluted earnings per share? More than one answer is possible.

The profit attributable to the ordinary equity holders of the parent is adjusted for the effects of dilutive potential ordinary shares.

The weighted average number of shares outstanding is adjusted for the effects of dilutive potential ordinary shares.

The calculation adjusts the number of shares, while the numerator remains the basic earnings figure.

The calculation concerns dilutive potential ordinary shares.

The calculation takes dilutive potential ordinary shares together with those that are not, in order to reflect the instruments issued.