Diluted EPS for contingently convertible instruments - Der Fall - die Lösung

Schlagwörter:

internationale Rechnungslegung; Konzernrechnungslegung; IAS 33; Ergebnis je Aktie; earnings per share; basic earnings per share; diluted earnings per share; ordinary share; potential ordinary share; contingently issuable ordinary shares; dilutive potential ordinary shares; options; convertible instruments; dilution; basic EPS; convertible securities;