Under Ind as 33 so we consider the time factor while calculating adjusted weighted average no. Of shares for DEPS? For eg if co. Promised to issue shares if 10 shares if 2 new products added. And this was achieved only after 4 months so will we take 10 shares for full year or for 8 months only for DEPS calculation ??..(reasoning for the ans as well..please)
Share
DPES ka agar wo yeh contingent hai ho bhi sakta hai nahi bhi so this will be calculated for 8 months only as per my logic on IND AS 33