Ordinary share is an equity instrument that is subordinate to all other classes of equity instruments.
Ordinary share is specifically discussed in IAS 33 Earnings per Share.
Source: Glossary of Term of IFRSs issued as at 31 December 2008.
Ordinary share is an equity instrument that is subordinate to all other classes of equity instruments.
Ordinary share is specifically discussed in IAS 33 Earnings per Share.
Source: Glossary of Term of IFRSs issued as at 31 December 2008.
