CAF-6 · Chapter 11 · Question 8 of 15
If a potential ordinary share increases the EPS when converted, it is known as:
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) Anti-dilutive
Explanation
An instrument is anti-dilutive if its conversion leads to an increase in EPS or a decrease in loss per share.
More IAS 33 Earnings per share MCQs
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