You have just been employed by as an Assistant Accountant. First task is to calculate the basic and fully dilluted earnings per share EPS for the year ended 30 June 2012.
The information provided is:

On 1 July 2011 100,000,000 fully paid $2 ordinary shares on issue

In 2008 employees were provided with options, at no initial cost which gave them the right acquire 2500,000 shares at an exercise option of $2.30. Given the time remaining to the end of the 5 year period at which the options will expire and the current share price, the directors believe that it is probable that all of the options will be exercised

in 2010 20,000,000 10 per cent cumulative prefernce dividends wer issued at $1.00 each wich provides the shareholder with the right to convert into 1 fully paid ordinary share. No prefrence share were converted into ordinary by 2012

1 October 2011 the company made a 1:10 rights issue to the fully paid ordinary shareholders at a subscription price of $2.10

10,000,000 $2 ordinary shares were isuued on 15 April 2010, payable $1 on allotment. A call of 25 cnets per share was made on 1 March 2011 for which all call monies were recevied. A further call of 25 cents was made on 1 March 2012, with all call monies due on 1 April 2012 being received

1 January 2012 the company made a 1:5 bonus issue as fully paid shares on isuue 31 December 2011

1 February 2012 6,000,000 $2 ordinary shares were isuued as fully paid shares for the purpose of acquiring a 20% interest in Fantastic Finishers Ltd

$10 million of 10 per cent convertiable debeture in 2010 at face value and which ar econvertiable into 4,000,000 ordinary shares at the end of 5 years, was issued

The company repurchased 10,000,000 fully paid ordinary shares on 16 December 2011

The constititution of the company provides that partly paid ordinary shares are entitled to participate in dividends in proportion to the amoint paid relative to the nominal value of the shares

The average market price of ordinary shares during 2011/2012 financial year was $2.50

The net income for the year ended 30 June 2012 is 16082841

The tax rate is 30 per cent.

Wawaa, nobody will do your homework for you. You mkust show your attempt for guidance. For further guidance please read the guidelines for posting homework questions.

However, as a guide, I would suggest you refer ti IAS 33 especially the illustrative examples and Chapter 23 of Gripping IFRS by CL Snowden-Service. You will find these very helpful.