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INTERPRETATIONS: SIC 24
| Earnings Per Share - Financial Instruments that May Be Settled in Shares Superseded |
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References
History
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| SUMMARY OF SIC 24 |
| SIC 24 addresses the treatment of instruments that may be settled by a reporting enterprise either by payment of financial assets or by payment in the form of a transfer of ordinary shares of the reporting enterprise to the holder. SIC 24 states that all instruments that may result in the issuance of ordinary shares of the reporting enterprise to the holder of the financial instrument, at the option of the issuer or the holder, are potential ordinary shares of that enterprise. If a potential ordinary share is dilutive, (that is, its conversion to ordinary shares would decrease net profit per share from continuing ordinary operations) its dilutive effect is included in calculating diluted earnings per share. |
