Start learning →

CA Final Ind AS 33 Earnings per Share — practice questions — page 2

Explore 37 free Ind AS 33 Earnings per Share questions in CA Final Financialreporting. Open each question or exercise to read its content, reference answers and available explanation.

Practise Ind AS 33 Earnings per Share with Quill →

Ind AS 33 Earnings per Share questions and exercises with answers

Showing questions 31–37 of 37.

A larger share count lowering profit for each share is called what?Read the answer and worked solution →Which event can dilute existing owners' holdings?Read the answer and worked solution →1,000 shares trade at Rs 20 and 250 new shares are issued at Rs 12. Theoretical diluted price is?Read the answer and worked solution →How can a firm offset the dilution from employee options?Read the answer and worked solution →Anti-dilution provisions in venture contracts favour whom?Read the answer and worked solution →EPS from continuing operations uses which numerator?Read the answer and worked solution →Opening shares 1,00,000; on 1 October 30,000 more issued for cash. Weighted shares, March year-end?Read the answer and worked solution →

Worked practice questions

A larger share count lowering profit for each share is called what?

  1. Control dilution
  2. Earnings dilution
  3. Value dilution
  4. Share redenomination
Show answer and solution

Correct answer: B. Earnings dilution

Earnings dilution is the fall in amount earned per share when total shares increase.

Open this question →

Which event can dilute existing owners' holdings?

  1. Employees exercising options
  2. Paying a cash dividend
  3. Repaying a bank loan
  4. Changing the auditor
Show answer and solution

Correct answer: A. Employees exercising options

Exercise of options creates new shares, increasing shares outstanding.

Open this question →

1,000 shares trade at Rs 20 and 250 new shares are issued at Rs 12. Theoretical diluted price is?

  1. Rs 16.0
  2. Rs 18.4
  3. Rs 19.2
  4. Rs 17.5
Show answer and solution

Correct answer: B. Rs 18.4

(1000 x 20 + 250 x 12) / 1250 = 23,000 / 1250 = Rs 18.4.

Open this question →

How to practise

  1. Choose a Ind AS 33 Earnings per Share question and try to work out your answer.
  2. Open the question to check the correct answer and read its worked solution.
  3. Continue in the app for bite-sized lessons, explanations and review with Quill. You can start without creating an account.

More Financialreporting topics

Ind AS 116 LeasesInd AS 36 Impairment of Assets and Ind AS 38 Intangible AssetsInd AS 24 Related Party Disclosures and Ind AS 108 Operating SegmentsInd AS 1 Presentation of Financial StatementsInd AS 12 Income TaxesInd AS 113 Fair Value MeasurementInd AS 109 Financial InstrumentsInd AS 23 Borrowing Costs and Ind AS 40 Investment Property