IAS 33: EARNINGS PER SHARE 1 (Market Issue of Shares) |ACCA ICAG CIB|

Описание: Entities are now required to include in their year-end financial statement an Earnings Per Share EPS. EPS is an important indicator of an entity's performance. Accountants, as well as, accounting students must comprehend how to compute this pertinent performance indicator. This video provides all the details needed to compute and interpret EPS under market issue, bonus issue, and right issue.
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00:00 Introduction
02:25 Important of EPS
05:19 Outline of the Lesson
07:15 EPS Formula
14:25 Adjustment needed for Profit After Tax
17:07 Determination of the Weighted Average of number of shares outstanding
29:32 EPS When is Market Issue
37:45 Conclusion