Options and Warrants Framework Lab

Choose the accounting framework, build permitted assumed proceeds, then observe the positive incremental-share and EPS controls.

D46-F02-A03 · exact model

1 · Basic control

Start with continuing-operations Basic EPS.

Basic EPS2.40

Gross weighted10

Effective price15

Repurchased6

Incremental4

Candidate EPS20/9 = 2.22

10 − 10 × 15 / 25 = 4

2.22 < 2.40 · DILUTIVE · INCLUDE

Speed

IAS 33 uses IFRS 2 fair value of future goods or services. This scoped lab does not add a tax-proceeds component.

Keyboard: Left/Right steps; Space plays or pauses. Exact ratios drive the decision; decimal values are display only.