Question Tag: Share Options

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CR – Nov 2024 – L3 – Q3a – Share-Based Payment and Contingent Liabilities

Accounting for share-based payments and contingent liabilities in financial statements.

Question

(i) Share-Based Payment

Pee Manka PLC (PM), a hyper-growing firm in Ghana, prepares its financial statements on 31 December.

The following information is relevant:

The financial statements are authorised for issue on 31 March. On 31 December 2021, PM issued share options to seven (7) of its senior executives, giving each executive the option to purchase 2 million shares at GH¢6.50 per share. The fair value of each option at that date was GH¢4.00. The exercise of the share options was conditional on the completion of two-years’ service from 31 December 2021.

The company’s share price on subsequent dates was as follows:

Date	Share Price (GH¢)
31 December 2022	13.50
31 December 2023	17.50

On 31 March 2023, after the 2022 financial statements were authorised for issue, PM’s Chief Finance Officer, one of the seven executives, unexpectedly resigned from her position in the company.
On 30 April 2023 another executive, Mrs. Torsah, was dismissed.
The five remaining executives exercised their options on 31 December 2023.

Required:

In line with IFRS 2: Share-Based Payment, recommend how the above scenario would have been dealt with in the financial statements of PM for the year ended 31 December 2023. (6 marks)

(ii) Contingent Liabilities and Share-Based Payment

Mrs. Torsah, who was dismissed, immediately instigated legal proceedings against PM, and it was probable, on the 28 February 2024, that she would be deemed to have completed the two-year qualifying period of her share option agreement.
Legal advice at that time was that she was also likely to be awarded GH¢3.5 million in compensation, and that it was possible that this could rise to GH¢5.8 million.

Required:

In line with IFRS 2: Share-Based Payment and IAS 37: Provisions, Contingent Liabilities and Contingent Assets, explain how the above scenario would impact your results in (i) above.

Answer

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Tags: Contingent Liabilities, Employee Benefits, IAS 37, IFRS 2, Legal claims, Share Options
Level: Level 3

Topic: IAS 37: Provisions, Contingent Liabilities and Contingent Assets, IFRS 2: Share-Based Payments
Series: Nov 2024

CR – May 2016 – L3 – Q7b – Share-Based Payment (IFRS 2)

Explain how KOKORO JOBIJOBI should account for employee share options granted to its subsidiaries in its own, subsidiary, and group financial statements.

Question

b) KOKORO JOBIJOBI Group wishes to expand its operations. As part of this expansion, it has granted options to employees of its subsidiaries GBANJA and GORO over its own shares as at March 31, 2015. The awards vest immediately. KOKORO JOBIJOBI is not proposing to make a charge to the subsidiary for these options.

KOKORO JOBIJOBI does not know how to account for this transaction in its own, the subsidiaries, and the group financial statements.

Required:
Explain to KOKORO JOBIJOBI how the above transactions should be dealt with in its own, the subsidiaries, and the group financial statements.

Answer

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Tags: Employee Compensation, Group Financial Statements, IFRS 2, Share Options, Subsidiaries
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – May 2023 – L3 – Q6a – Share-Based Payments (IFRS 2)

Evaluate the deferred tax implications of share options for May 31, 2020, and 2021.

Question

Omoge Nigeria PLC has the following share options scheme for its directors as of May 31, 2021:

The price of the company’s shares as of:

May 31, 2021: ₦8 per share
May 31, 2020: ₦8.50 per share

Key details:

Directors must be working for Omoge Nigeria PLC on the vesting dates for the options to vest.
No directors have left the company since the share options were issued, and none are expected to leave before June 2023.
The options can be exercised on the first day of the month in which they vest.
In accordance with IFRS 2, an expense of ₦600,000 was charged to profit in the year ended May 31, 2020, and the cumulative expense for the two years ended May 31, 2021, is ₦2,200,000.
Tax allowances arise when the options are exercised and are based on the option’s intrinsic value at the exercise date.
Assume a tax rate of 30%.

Required:

Evaluate the deferred tax implications of the share options for the year ended May 31, 2020, and May 31, 2021. (10 Marks)

Answer

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Tags: Deferred Tax, IAS 12, IFRS 2, Share Options, Tax Allowances
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – Nov 2021 – L3 – Q2b – Earnings Per Share (IAS 33)

Calculate basic and diluted earnings per share (EPS) from Nsukka Plc’s consolidated financial statements.

Question

b. The following financial information relates to Nsukka Group for the year ended June 30, 2021.

Nsukka Group Consolidated Statement of Financial Position as at June 30, 2021

Additional Information:

Nsukka PLC reports a profit after tax, after adjusting for all current year accounting issues, of N1,850,000 and an effective tax rate of 20%.
For the first time, Nsukka PLC issued 1,000,000 ordinary shares and granted options for 400,000 shares on July 1, 2020. The exercise price was the market price of N1.50 per share at the grant date. Options vest on July 1, 2020, and expire on June 30, 2022. The average market price of shares in Nsukka Plc during the year ended June 30, 2022, was N1.834.
A rights issue of 1 for every 20 shares was made on May 31, 2021, at a price of N1.30 per share. The market price at this date was N1.60, and the average price for the year to June 30, 2021, was N1.65.
Nsukka PLC has N1,000,000 of 6% convertible loans included in other non-current liabilities. These were in issue throughout the year and may be converted into 100,000 ordinary shares. No loans were converted during the year. There are no dividends in arrears on the 3% preference shares.

Required:

Evaluate basic and diluted earnings per share from the consolidated statement of financial position as at June 30, 2021, for Nsukka Plc.
(12 Marks)

Answer

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Tags: Basic EPS, Convertible Loans, Diluted EPS, Financial Ratios, Share Options
Level: Level 3

Topic: Earnings Per Share (IAS 33)

CR – Nov 2020 – L3 – Q6 – Share-Based Payments (IFRS 2)

Discuss the classification of share-based payments and the accounting treatment of share options granted to employees.

Question

a. KutuKutu plc has a policy in place to pay its employees a performance bonus. This bonus is to be paid in cash and is unrelated to the movement in its share price. KutuKutu plc has the choice of settling the bonus in cash or in equity shares to the value of the cash bonus. Based on bonuses paid in prior years, KutuKutu has always settled the bonuses to employees that qualify in shares.

b. KutuKutu plc grants one share option to each of its 50 employees on January 1, 2016. The share options will vest at the end of the 2 years provided that: (i) The employees remain in KutuKutu plc‘s employment at that date; and (ii) The earnings before interest, tax, depreciation and amortisation (EBITDA) of KutuKutu plc for the 2nd year achieves a specified target.

At the grant date, each recipient is required to make a non-refundable cash payment of N2,000 to KutuKutu plc. This payment amount is based on the estimated fair value (FV) of the share option, which reflects the probability that the target EBITDA will be achieved in the 2nd year. The FV of each option would be N250 (excluding the effect of the EBITDA condition). If KutuKutu plc does not achieve the target EBITDA or if an employee leaves the employment of KutuKutu plc, no shares will be issued, and the employee will not be entitled to a repayment. Accordingly, both service and non-market vesting conditions are deemed to be substantive.

Required: i. Do the transactions entered into under (a) above meet the definition of equity-settled share-based payment transactions within the scope of IFRS 2? (8 Marks)

ii. How should the transaction in (b) above be accounted for? (12 Marks)

Answer

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Tags: Accounting Treatment, Equity-Settled Payments, IFRS 2, Share Options
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

FR – May 2015 – L2 – SB – Q4 – Earnings Per Share

Calculate Basic and Diluted Earnings Per Share for Kubua Plc, factoring in share options.

Question

(a) The following information is extracted from the financial statements of Kubua Plc for the year ended 30 September 2014:

Item	Amount (N’000)
Ordinary Share Capital (fully paid at 1.25 kobo each)	20,000
Operating Profit before Tax	4,000

Other relevant information:

The company’s income tax rate is 30%.
The average fair value of one ordinary share during the year was N5.00.
During the year, the company issued share options for 2.5 million ordinary shares to existing shareholders at an exercise price of N4.00.

Required:
Calculate the basic and diluted Earnings Per Share for the year ended 30 September 2014. Show all workings. (5 Marks)

(b) Extract from the Statements of Profit or Loss and Other Comprehensive Income of Bajulaye Plc. for the years ended:

Date	30/09/2014 (N’000)	30/09/2013 (N’000)
Revenue	5,000	2,800
Profit Before Interest and Taxes (PBIT)	2,500	1,200

Extract from the Statements of Financial Position as at:

Date	30/9/2014 (N’000)	30/9/2013 (N’000)
Issued Share Capital (Ordinary Shares at 50k each)	3,000	3,000
12% Redeemable Preference Shares	1,500	1,500
Total Equity	4,500	4,500

Other relevant information:

On 1 January 2013, the entity issued convertible loan notes of N2,000,000 with an effective interest rate of 10% per annum.
The loan notes are convertible at nominal values of N100 each into the following number of ordinary shares:
- 30 September 2018: 130 shares
- 30 September 2019: 125 shares
- 30 September 2020: 114 shares
- 30 September 2021: 105 shares
Company income tax rate is 30%.

Required:

Calculate the basic and diluted Earnings Per Share for the year ended 30 September 2014. (8 Marks)
Write a short memo to the Board of Directors of Bajulaye Plc explaining FOUR advantages and THREE limitations of Earnings Per Share as a performance indicator to users of financial statements. (7 Marks)

Answer

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Tags: Dilution Calculation, Earnings Per Share, Profit Attribution, Share Options, Weighted average shares
Level: Level 2

Topic: Earnings Per Share (IAS 33)
Series: MAY 2015

FR – Nov 2022 – L2 – Q6a – Potential Ordinary Shares in EPS Calculation

Explain potential ordinary shares with three examples as per IAS 33.

Question

IAS 33 – Earnings Per Share (EPS) requires entities to calculate basic and diluted earnings per share. However, diluted EPS and basic EPS will usually differ when there are potential ordinary shares in existence.
Required:

i. Explain the term “potential ordinary share” and provide THREE examples as stated in IAS 33. (3 Marks)
ii. Describe the procedure for ranking when there are several types of potential ordinary share in issue when calculating diluted EPS.
(3 Marks)

Answer

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Tags: Basic EPS, Convertible Bonds, Diluted EPS, Potential Ordinary Shares, Share Options
Level: Level 2

Topic: Earnings Per Share (IAS 33)
Series: NOV 2022

FR – May 2016 – L2 – Q3a – Financial Reporting Standards and Their Applications

Calculate basic and diluted earnings per share for Ghana Trust for the years ended 31st March 2014 and 2015.

Question

(i) The issued share capital of Ghana Trust, a publicly listed company on the Ghana Stock Exchange, at 31st March 2013 was GH¢10 million. Its shares are denominated at 25 pesewas each. Ghana Trust’s earnings attributable to its ordinary shareholders for the year ended 31st March 2013 were also GH¢10 million, giving an earnings per share of 25 pesewas.

Year ended 31st March 2014:
On 1st July 2013, Ghana Trust issued eight million ordinary shares at full market price. On 1st January 2014, a bonus issue of one new ordinary share for every four ordinary shares held was made. Earnings attributable to ordinary shareholders for the year ended 31st March 2014 were GH¢13.8 million.

Year ended 31st March 2015:
On 1st October 2014, Ghana Trust made a rights issue of shares of two new ordinary shares at a price of GH¢1.00 each for every five ordinary shares held. The offer was fully subscribed. The market price of Ghana Trust’s ordinary shares immediately prior to the offer was GH¢2.40 each. Earnings attributable to shareholders for the year ended 31st March 2015 were GH¢19.5 million.

Required:
Calculate Ghana Trust’s earnings per share for the years ended 31st March 2014 and 2015 including comparative figures. (7 marks)

(ii) On 1st April 2015, Ghana Trust issued GH¢20 million 8% convertible loan stock at par. The terms of the conversion (on 1st April 2018) are that for every GH¢100 of loan stock, 50 ordinary shares will be issued at the option of loan stockholders. Alternatively, the loan stock will be redeemed at par for cash. Also, on 1st April 2015, the directors of Ghana Trust were awarded share options on 12 million ordinary shares exercisable from 1st April 2018 at GH¢1.50 per share. The average market value of Ghana Trust’s ordinary shares for the year ended 31st March 2015 was GH¢2.50 each. The income tax rate is 25%. Earnings attributable to ordinary shareholders for the year ended 31st March 2015 were GH¢25,200,000. The share options have been correctly recorded in the statement of profit or loss.

Required:
Calculate Ghana Trust’s basic and diluted earnings per share for the year ended 31st March 2015. (5 marks)

Answer

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Tags: Convertible Loan Stock, Diluted EPS, Earnings Per Share, Share Options
Level: Level 2

Topic: Financial Reporting Standards and Their Applications
Series: MAY 2016

CR – Nov 2024 – L3 – Q3a – Share-Based Payment and Contingent Liabilities

Accounting for share-based payments and contingent liabilities in financial statements.

Question

(i) Share-Based Payment

Pee Manka PLC (PM), a hyper-growing firm in Ghana, prepares its financial statements on 31 December.

The following information is relevant:

The financial statements are authorised for issue on 31 March. On 31 December 2021, PM issued share options to seven (7) of its senior executives, giving each executive the option to purchase 2 million shares at GH¢6.50 per share. The fair value of each option at that date was GH¢4.00. The exercise of the share options was conditional on the completion of two-years’ service from 31 December 2021.

The company’s share price on subsequent dates was as follows:

Date	Share Price (GH¢)
31 December 2022	13.50
31 December 2023	17.50

On 31 March 2023, after the 2022 financial statements were authorised for issue, PM’s Chief Finance Officer, one of the seven executives, unexpectedly resigned from her position in the company.
On 30 April 2023 another executive, Mrs. Torsah, was dismissed.
The five remaining executives exercised their options on 31 December 2023.

Required:

In line with IFRS 2: Share-Based Payment, recommend how the above scenario would have been dealt with in the financial statements of PM for the year ended 31 December 2023. (6 marks)

(ii) Contingent Liabilities and Share-Based Payment

Mrs. Torsah, who was dismissed, immediately instigated legal proceedings against PM, and it was probable, on the 28 February 2024, that she would be deemed to have completed the two-year qualifying period of her share option agreement.
Legal advice at that time was that she was also likely to be awarded GH¢3.5 million in compensation, and that it was possible that this could rise to GH¢5.8 million.

Required:

In line with IFRS 2: Share-Based Payment and IAS 37: Provisions, Contingent Liabilities and Contingent Assets, explain how the above scenario would impact your results in (i) above.

Answer

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Tags: Contingent Liabilities, Employee Benefits, IAS 37, IFRS 2, Legal claims, Share Options
Level: Level 3

Topic: IAS 37: Provisions, Contingent Liabilities and Contingent Assets, IFRS 2: Share-Based Payments
Series: Nov 2024

CR – May 2016 – L3 – Q7b – Share-Based Payment (IFRS 2)

Explain how KOKORO JOBIJOBI should account for employee share options granted to its subsidiaries in its own, subsidiary, and group financial statements.

Question

KOKORO JOBIJOBI does not know how to account for this transaction in its own, the subsidiaries, and the group financial statements.

Required:
Explain to KOKORO JOBIJOBI how the above transactions should be dealt with in its own, the subsidiaries, and the group financial statements.

Answer

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Tags: Employee Compensation, Group Financial Statements, IFRS 2, Share Options, Subsidiaries
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – May 2023 – L3 – Q6a – Share-Based Payments (IFRS 2)

Evaluate the deferred tax implications of share options for May 31, 2020, and 2021.

Question

Omoge Nigeria PLC has the following share options scheme for its directors as of May 31, 2021:

The price of the company’s shares as of:

May 31, 2021: ₦8 per share
May 31, 2020: ₦8.50 per share

Key details:

Directors must be working for Omoge Nigeria PLC on the vesting dates for the options to vest.
No directors have left the company since the share options were issued, and none are expected to leave before June 2023.
The options can be exercised on the first day of the month in which they vest.
In accordance with IFRS 2, an expense of ₦600,000 was charged to profit in the year ended May 31, 2020, and the cumulative expense for the two years ended May 31, 2021, is ₦2,200,000.
Tax allowances arise when the options are exercised and are based on the option’s intrinsic value at the exercise date.
Assume a tax rate of 30%.

Required:

Evaluate the deferred tax implications of the share options for the year ended May 31, 2020, and May 31, 2021. (10 Marks)

Answer

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Tags: Deferred Tax, IAS 12, IFRS 2, Share Options, Tax Allowances
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

CR – Nov 2021 – L3 – Q2b – Earnings Per Share (IAS 33)

Calculate basic and diluted earnings per share (EPS) from Nsukka Plc’s consolidated financial statements.

Question

b. The following financial information relates to Nsukka Group for the year ended June 30, 2021.

Nsukka Group Consolidated Statement of Financial Position as at June 30, 2021

Additional Information:

Nsukka PLC reports a profit after tax, after adjusting for all current year accounting issues, of N1,850,000 and an effective tax rate of 20%.
For the first time, Nsukka PLC issued 1,000,000 ordinary shares and granted options for 400,000 shares on July 1, 2020. The exercise price was the market price of N1.50 per share at the grant date. Options vest on July 1, 2020, and expire on June 30, 2022. The average market price of shares in Nsukka Plc during the year ended June 30, 2022, was N1.834.
A rights issue of 1 for every 20 shares was made on May 31, 2021, at a price of N1.30 per share. The market price at this date was N1.60, and the average price for the year to June 30, 2021, was N1.65.
Nsukka PLC has N1,000,000 of 6% convertible loans included in other non-current liabilities. These were in issue throughout the year and may be converted into 100,000 ordinary shares. No loans were converted during the year. There are no dividends in arrears on the 3% preference shares.

Required:

Evaluate basic and diluted earnings per share from the consolidated statement of financial position as at June 30, 2021, for Nsukka Plc.
(12 Marks)

Answer

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Tags: Basic EPS, Convertible Loans, Diluted EPS, Financial Ratios, Share Options
Level: Level 3

Topic: Earnings Per Share (IAS 33)

CR – Nov 2020 – L3 – Q6 – Share-Based Payments (IFRS 2)

Discuss the classification of share-based payments and the accounting treatment of share options granted to employees.

Question

Required: i. Do the transactions entered into under (a) above meet the definition of equity-settled share-based payment transactions within the scope of IFRS 2? (8 Marks)

ii. How should the transaction in (b) above be accounted for? (12 Marks)

Answer

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Tags: Accounting Treatment, Equity-Settled Payments, IFRS 2, Share Options
Level: Level 3

Topic: Share-Based Payments (IFRS 2)

FR – May 2015 – L2 – SB – Q4 – Earnings Per Share

Calculate Basic and Diluted Earnings Per Share for Kubua Plc, factoring in share options.

Question

(a) The following information is extracted from the financial statements of Kubua Plc for the year ended 30 September 2014:

Item	Amount (N’000)
Ordinary Share Capital (fully paid at 1.25 kobo each)	20,000
Operating Profit before Tax	4,000

Other relevant information:

The company’s income tax rate is 30%.
The average fair value of one ordinary share during the year was N5.00.
During the year, the company issued share options for 2.5 million ordinary shares to existing shareholders at an exercise price of N4.00.

Required:
Calculate the basic and diluted Earnings Per Share for the year ended 30 September 2014. Show all workings. (5 Marks)

(b) Extract from the Statements of Profit or Loss and Other Comprehensive Income of Bajulaye Plc. for the years ended:

Date	30/09/2014 (N’000)	30/09/2013 (N’000)
Revenue	5,000	2,800
Profit Before Interest and Taxes (PBIT)	2,500	1,200

Extract from the Statements of Financial Position as at:

Date	30/9/2014 (N’000)	30/9/2013 (N’000)
Issued Share Capital (Ordinary Shares at 50k each)	3,000	3,000
12% Redeemable Preference Shares	1,500	1,500
Total Equity	4,500	4,500

Other relevant information:

On 1 January 2013, the entity issued convertible loan notes of N2,000,000 with an effective interest rate of 10% per annum.
The loan notes are convertible at nominal values of N100 each into the following number of ordinary shares:
- 30 September 2018: 130 shares
- 30 September 2019: 125 shares
- 30 September 2020: 114 shares
- 30 September 2021: 105 shares
Company income tax rate is 30%.

Required:

Calculate the basic and diluted Earnings Per Share for the year ended 30 September 2014. (8 Marks)
Write a short memo to the Board of Directors of Bajulaye Plc explaining FOUR advantages and THREE limitations of Earnings Per Share as a performance indicator to users of financial statements. (7 Marks)

Answer

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Tags: Dilution Calculation, Earnings Per Share, Profit Attribution, Share Options, Weighted average shares
Level: Level 2

Topic: Earnings Per Share (IAS 33)
Series: MAY 2015

FR – Nov 2022 – L2 – Q6a – Potential Ordinary Shares in EPS Calculation

Explain potential ordinary shares with three examples as per IAS 33.

Question

Answer

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Tags: Basic EPS, Convertible Bonds, Diluted EPS, Potential Ordinary Shares, Share Options
Level: Level 2

Topic: Earnings Per Share (IAS 33)
Series: NOV 2022

FR – May 2016 – L2 – Q3a – Financial Reporting Standards and Their Applications

Calculate basic and diluted earnings per share for Ghana Trust for the years ended 31st March 2014 and 2015.

Question

Required:
Calculate Ghana Trust’s earnings per share for the years ended 31st March 2014 and 2015 including comparative figures. (7 marks)

Required:
Calculate Ghana Trust’s basic and diluted earnings per share for the year ended 31st March 2015. (5 marks)

Answer

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Tags: Convertible Loan Stock, Diluted EPS, Earnings Per Share, Share Options
Level: Level 2

Topic: Financial Reporting Standards and Their Applications
Series: MAY 2016

Question Tag: Share Options

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CR – Nov 2024 – L3 – Q3a – Share-Based Payment and Contingent Liabilities

Accounting for share-based payments and contingent liabilities in financial statements.

(i) Share-Based Payment

Required:

(ii) Contingent Liabilities and Share-Based Payment

Required:

CR – May 2016 – L3 – Q7b – Share-Based Payment (IFRS 2)

Explain how KOKORO JOBIJOBI should account for employee share options granted to its subsidiaries in its own, subsidiary, and group financial statements.

CR – May 2023 – L3 – Q6a – Share-Based Payments (IFRS 2)

Evaluate the deferred tax implications of share options for May 31, 2020, and 2021.

CR – Nov 2021 – L3 – Q2b – Earnings Per Share (IAS 33)

Calculate basic and diluted earnings per share (EPS) from Nsukka Plc’s consolidated financial statements.

CR – Nov 2020 – L3 – Q6 – Share-Based Payments (IFRS 2)

Discuss the classification of share-based payments and the accounting treatment of share options granted to employees.

FR – May 2015 – L2 – SB – Q4 – Earnings Per Share

Calculate Basic and Diluted Earnings Per Share for Kubua Plc, factoring in share options.

FR – Nov 2022 – L2 – Q6a – Potential Ordinary Shares in EPS Calculation

Explain potential ordinary shares with three examples as per IAS 33.

FR – May 2016 – L2 – Q3a – Financial Reporting Standards and Their Applications

Calculate basic and diluted earnings per share for Ghana Trust for the years ended 31st March 2014 and 2015.

CR – Nov 2024 – L3 – Q3a – Share-Based Payment and Contingent Liabilities

Accounting for share-based payments and contingent liabilities in financial statements.

(i) Share-Based Payment

Required:

(ii) Contingent Liabilities and Share-Based Payment

Required:

CR – May 2016 – L3 – Q7b – Share-Based Payment (IFRS 2)

Explain how KOKORO JOBIJOBI should account for employee share options granted to its subsidiaries in its own, subsidiary, and group financial statements.

CR – May 2023 – L3 – Q6a – Share-Based Payments (IFRS 2)

Evaluate the deferred tax implications of share options for May 31, 2020, and 2021.

CR – Nov 2021 – L3 – Q2b – Earnings Per Share (IAS 33)

Calculate basic and diluted earnings per share (EPS) from Nsukka Plc’s consolidated financial statements.

CR – Nov 2020 – L3 – Q6 – Share-Based Payments (IFRS 2)

Discuss the classification of share-based payments and the accounting treatment of share options granted to employees.

FR – May 2015 – L2 – SB – Q4 – Earnings Per Share

Calculate Basic and Diluted Earnings Per Share for Kubua Plc, factoring in share options.

FR – Nov 2022 – L2 – Q6a – Potential Ordinary Shares in EPS Calculation

Explain potential ordinary shares with three examples as per IAS 33.

FR – May 2016 – L2 – Q3a – Financial Reporting Standards and Their Applications

Calculate basic and diluted earnings per share for Ghana Trust for the years ended 31st March 2014 and 2015.

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