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What is IAS 33: Understanding EPS Calculations about?
This document discusses the calculation of basic and diluted earnings per share according to IAS 33. It defines basic EPS as net profit divided by weighted average shares outstanding. It also discusses how various share issuances, like bonus issues, rights issues, and share exchanges are accounted for in the calculation. The document also covers diluted EPS, which considers instruments like convertible debt, warrants, and options that could increase the number of shares in the future. Diluted EPS is calcula
- Author
- Babu babu
- Language
- EN