Multiple Choice
In order to determine whether or not potential ordinary shares are dilutive,IAS 33 requires:
A) each issue to be considered separately and ranked from greatest dilution to least dilution.
B) each issue to be included in the calculation on the basis of date of issue, i.e.earliest to the latest issue.
C) each issue to be considered separately and included in the calculation in the order of the number of ordinary shares to be potentially issued, from highest to lowest.
D) each issue to be considered separately the number of ordinary shares on issue, from highest to lowest.
Correct Answer:

Verified
Correct Answer:
Verified
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