CAF-6 · Chapter 11 · Question 5 of 15
Which of the following is considered a 'potential ordinary share'?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) Convertible bonds.
Explanation
A potential ordinary share is a financial instrument that may entitle its holder to ordinary shares. Convertible bonds and share options are classic examples.
More IAS 33 Earnings per share MCQs
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