IFRS 2 Share Based Payment. Should Equity Settled transactions result in EPS Dilution?

Question added by Safwat Khalid , Acting / Deputy Chief Financial Officer , Nayifat Finance Company
Date Posted: 2013/06/05

Upvote (0) Views (7) Followers (0) Answers (1) Report Question

by Salman Ali , Senior Manager Finance , Pakistan Mercantile Exchange Limited

Yes, equity settled transaction will result in increase in no.
of shares outstanding resulting in EPS dilution

What are the types of share base payment?
Top Answer: 1 - Equity Settle 2 - Cash Settle 3 - Choice of cash or equity settle See More

Answers (1)
Can you explain the audit procedures relating to share based payments?
Top Answer: Share-based payment transactions involve the issuance of equity instruments such as stocks or optio ... See More

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If a company issues bonus shares the debt equity ratio will:
Top Answer: A. Remain Uneffected See More

Answers (14)
If a company issues bonus shares the debt equity ratio will:
Top Answer: The debt equity ratio decrease since debt will not be affected by issuing bonus share , and as for equit ... See More

Answers (1)

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