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Thuật ngữ IFRS: Antidilution
Chống pha loãng
Chuẩn mực liên quan:
TDC
Ngày gửi: 12/09/2019
Lượt xem: 2.497
Cập nhật: 29/11/2024
Antidilution là gì?
Antidilution (Chống pha loãng) được định nghĩa là Sự gia tăng thu nhập hoặc giảm lỗ trên mỗi cổ phiếu với giả định rằng các công cụ chuyển đổi được chuyển đổi, quyền chọn hoặc chứng quyền được thực hiện hoặc cổ phiếu phổ thông được phát hành khi đáp ứng các điều kiện cụ thể.
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