How IAS 33 Is Tested in ACCA SBR Exams (EPS, Rights & Bonus Issues)

Описание: How can IAS 33 be tested in ACCA SBR after IFRS 18? This video covers discursive questions on diluted EPS, rights issues, and bonus issues #eps #acca #accaexams

You will learn the role and importance of basic and diluted EPS, including how adjustments for rights and bonus issues are discussed. The emphasis is on clarity, explanation, and exam relevance, helping you craft high-quality answers.

🎯 What You Will Learn From This Video
How to interpret profit after tax per share and why EPS matters to investors
Why diluted EPS is important and how it accounts for potential new shareholders
Real examples of dilution, including employee share options and convertible bonds
How rights issues and bonus issues affect earnings per share
How IFRS 18 and Additional Performance Measures (APMs) have increased IAS 33’s relevance
How to critically discuss EPS in SBR exam questions instead of focusing only on calculations

📝 What You Should Do After Watching
Review recent SBR past exam questions involving IAS 33 and EPS
Practise writing short, discursive answers, explaining why diluted EPS matters
Compare basic EPS vs diluted EPS in real-life company reports (e.g., Tesla)
Understand how EPS links to investor decision-making and other financial ratios
Participate in weekly quizzes on LinkedIn to test your knowledge (details below)
Follow a structured study plan focusing on exam strategy, not just calculations

💡 Additional Resources
SBR Course: https://www.amalearnonline.com/liliya...
LinkedIn:   / accatutor  
Reviews: https://www.superprof.co.uk/acca-for-...
WhatsApp Contact: +44 7883 409764
Book a Free Intro Meeting: https://tidycal.com/wonderlily/hellolily

💬 Engage With Me

Any other topics that confuse you? I’d love to hear from you! Drop your questions or comments below, and I’ll cover them in future videos.

#ACCASBR #SBR #EPS #DilutedEPS #RightsIssue #BonusIssue #ACCA #ACCAExams #ACCATutor #FinancialReporting