International Financial Reporting Standards
Under International Financial Reporting Standards, diluted earnings per share is calculated by adjusting the earnings and number of shares for the effects of dilutive options and other dilutive potential common stock. Dilutive potential common stock includes:
- convertible debt
- convertible preferred shares
- share warrants
- share options
- share rights
- Employee stock purchase plans
- contractual rights to purchase shares
- contingent issuance contracts or agreement
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