Question

Where can authoritative IFRS be found related to dilutive securities, stock-based compensation, and earnings per share?

Short answer

The official IFRS exhortation on financial instruments particularly on dilutive securities, are found in the US International Accounting Standards 39. For earnings per share, the IAS33 can be referred.

Step-by-step solution

Introduction to EPS

An EPS is utilized to ascertain the worth of a company's outstanding shares. Since the degree of benefit delivered by firms and the number of shareholders they have listed on exchanges might change, an EPS gives a for per-capita method of analyzing each organization.

US International Accounting Standards 39

The Recognition and Measurement was an international accounting standard, which illustrated the prerequisites for the acknowledgment and the estimation of the recognitions and measurements of financial assets, financial liabilities, and some contracts to trade non-financial items.