Can I read Financial Reporting Revision Notes 2019 on EtoBox?

Financial Reporting Revision Notes 2019 by Cma Ankur Pandey is a document available to read on EtoBox.

What is Financial Reporting Revision Notes 2019 about?

The document provides guidance on calculation of basic and diluted earnings per share as per Ind AS 33/AS 20. Some key points include: - Basic EPS is calculated by dividing net profit by weighted average number of equity shares - Time is the weighting factor for calculating weighted average number of shares - Partly paid shares are treated as fraction of shares - Bonus shares are included from the beginning of the earliest period presented - Rights shares require adjustment of number of shares using rig

Author

Cma Ankur Pandey

Language

EN