IFRS, IAS, International Financial Reporting Standards, International Accounting Standards, IASB

International Financial Reporting Standards (IFRS)
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U.S. GAAP

IFRS, IAS

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International Standards and U.S. GAAP
(A comprehensive source of International and U.S. GAAP information)

International Financial Reporting Standards (IFRS) Notes

	IFRS Notes
13302	IAS 33: Keywords Dilution Decrease in earnings per share due to the followings: (1) assumed conversion of convertible instruments (2) assumed exercise of options and warrants (3) assumed issuance of shares when conditions are met Antidilution Increase in earnings per share due to the followings: (1) assumed conversion of convertible instruments (2) assumed exercise of options and warrants (3) assumed issuance of shares when conditions are met

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