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On 1 January 2020, a company has 400,000 ordinary shares in issue and issues options over
another 100,000 shares. The profit for the year is $1 , 200 , 000 . During the year to 31 December
2020 the average fair value of one ordinary share was $20 and the exercise price for the shares
under option was $15 Required: Calculate BEPS and DEPS for the year ended 31 December
2020

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On 1 January 2020- a company has 400-000 ordinary shares in issue and.pdf

  • 1. On 1 January 2020, a company has 400,000 ordinary shares in issue and issues options over another 100,000 shares. The profit for the year is $1 , 200 , 000 . During the year to 31 December 2020 the average fair value of one ordinary share was $20 and the exercise price for the shares under option was $15 Required: Calculate BEPS and DEPS for the year ended 31 December 2020