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We have some convertible debentures which can be converted to non-voting preference shares. Should we calculate diluted earning per share considering these debentures.
in IAS 33 - Earnings Per Share by
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No you shouldn't. You could consider only if they were convertible to ordinary shares, not preference shares. See what the standard say "For the purpose of calculating earnings per share, an entity shall adjust profit or loss attributable to ordinary equity holders of the parent entity, and the weighted average number of shares outstanding, for the effects of all dilutive potential ordinary shares"
by Level 2 Member (3.4k points)


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