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one question regarding share option accounting [复制链接]

发表于 2011-1-30 21:31 |显示全部楼层
此文章由 lumanman 原创或转贴,不代表本站立场和观点,版权归 oursteps.com.au 和作者 lumanman 所有!转贴必须注明作者、出处和本声明,并保持内容完整
AASB 133 say "Options and warrants are dilutive when they would result in the issue
of ordinary shares for less than the average market price of ordinary
shares during the period. The amount of the dilution is the average
market price of ordinary shares during the period minus the issue price"

For example: martet price 6.00, excised price 4.00, option with 10,000 shares

The answer is 10000*4/6=6667, it means issue 3333 more. when they calculate EPS, the share increase 3333.

I am confused the above, why increase 3333, it should increase 10,000 as it issue 10,000 in practice. who can help me on this
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