Link with IAS 33: employee options in diluted earnings per share

Learning objectives

• Explain the effect of employee options and cash-settled plans on diluted earnings per share.L3

Normative references

The syntheses of the reference register are written in French: only the paragraph reference is shown here.

1 question

• An analyst includes, in the computation of diluted earnings per share, share appreciation rights settled solely in cash, treating them as potential shares. What is the error?L3