16 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: …
… The following terms are used in this Standard with the meanings specified: …
… timing of the inclusion of ordinary shares is determined by the terms and conditions attaching to their issue. Due …
… 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 …