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Title: ACCA Part-2 (F7) IAS 33 _ Earnings per share
Description: A comprehensive summary of IAS 33 – Earnings Per Share (EPS) from ACCA Part-2 F7 Financial Reporting. This document includes formulas, quick notes, and covers both basic and diluted EPS. Perfect for understanding key concepts and preparing for the ACCA F7 exam.
Description: A comprehensive summary of IAS 33 – Earnings Per Share (EPS) from ACCA Part-2 F7 Financial Reporting. This document includes formulas, quick notes, and covers both basic and diluted EPS. Perfect for understanding key concepts and preparing for the ACCA F7 exam.
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📕
IAS 33 - Earnings per share
(EPS)
Scope
Only (listed) companies with ordinary shares which are publicly traded need to
present EPS
Basic EPS
💡
Basic EPS = Earnings / Weighted average no
...
of shares/ additional funds and capital
proportionately increased
not need to make adjustment when comparing
💜Bonus Issue
increase in no
...
of shares / additional funds and capital
not proportionately increased
Comparative EPS is adjusted
💡
💡
Restated EPS = EPS before right * Theoretical ex-right price / Cum right
price
[No
...
of shr after right* time portion]
Diluted EPS
convertible loan stock, preferred shares, options and warrant at
below market price
when these shares are eventually issued, the interests of the original shareholders
will be diluted
...
of
shares * 100 = cents
💙Share Options and Warrants
IAS 33 - Earnings per share (EPS)
2
issue to senior employees
issue at below market price
like the bonus issue
💙Convertible Loan Stock
earnings will increase / no
Title: ACCA Part-2 (F7) IAS 33 _ Earnings per share
Description: A comprehensive summary of IAS 33 – Earnings Per Share (EPS) from ACCA Part-2 F7 Financial Reporting. This document includes formulas, quick notes, and covers both basic and diluted EPS. Perfect for understanding key concepts and preparing for the ACCA F7 exam.
Description: A comprehensive summary of IAS 33 – Earnings Per Share (EPS) from ACCA Part-2 F7 Financial Reporting. This document includes formulas, quick notes, and covers both basic and diluted EPS. Perfect for understanding key concepts and preparing for the ACCA F7 exam.