Explain how convertible securities are determined to be potentially dilutive ordinary shares and how those convertible securities

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Explain how convertible securities are determined to be potentially dilutive ordinary shares and how those convertible securities that are not considered to be potentially dilutive ordinary shares enter into the determination of earnings per share data.

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Intermediate Accounting

ISBN: 978-0470616314

IFRS edition volume 2

Authors: Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield

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