Maybe try:
$scope.showActionSheet = function() {
$ionicActionSheet.show({
buttons: [
{ text: 'Share' },
{ text: 'Report'},
],
destructiveText: '<a ng-if="showdelete">Delete</a>', //show this only if scope.showdelete = true
titleText: 'Actions',
cancelText: 'Cancel',
cancel: function() {
// add cancel code..
}