11 paragraphs found in AASB 133
… generating potential ordinary shares may incorporate terms and conditions that affect the measurement of basic and diluted earnings per share. These terms and conditions may determine whether any potential ordinary shares are dilutive …
… through favourable changes to the original conversion terms or the payment of additional consideration. The excess … the ordinary shares issuable under the original conversion terms is a return to the preference shareholders, and is …
… The following terms are used in this Standard with the meanings specified: …
… on conversion of dilutive potential ordinary shares is determined from the terms of the potential ordinary shares. When more than one …
… Employee share options with fixed or determinable terms and non-vested ordinary shares are treated as options …
… The underlying terms of certain options or warrants may require the …
… The timing of the inclusion of ordinary shares is determined by the terms and conditions attaching to their issue. Due …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… the date of issue. In consideration of the dividend payment terms, however, the class A preference shares were issued at … dividend per class A preference share is deducted to determine the profit or loss attributable to ordinary equity …