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MFRS 133: Earnings Per Share Guide by 2022920039 is a document available to read on EtoBox.

What is MFRS 133: Earnings Per Share Guide about?

1. The document discusses the key concepts and calculations for basic earnings per share (BEPS) according to MFRS 133. 2. BEPS is calculated by taking the profit for the period after tax minus any preference dividends, and dividing this by the weighted average number of ordinary shares. 3. The weighted average number of shares takes into account any changes in the number of shares over the reporting period, such as new issues, buybacks, splits, consolidations etc. and calculates a time-weighted average.

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2022920039

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EN