Fixing diluted earnings per share : recognising the dilutive effects of employee stock options
Year of publication: |
2022
|
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Authors: | Van Zyl, Warrick ; Uliana, Enrico O. |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 62.2022, 2, p. 2993-3019
|
Subject: | diluted earnings per share | earnings per share | employee stock options | IAS 33 | IFRS 2 | Aktienoption | Stock option | IFRS | Gewinn | Profit | Kapitaleinkommen | Capital income |
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