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Unit 13 - Earnings Per Share (EPS) (Calculating diluted EPS (LO2) (Common…
Unit 13 - Earnings Per Share (EPS)
Requirements for EPS disclosure (LO1)
Importance of EPS (CSG 13-2)
Scope of AASB 133 (CSG 13-2)
Basic and diluted EPS (CSG 13-2)
Calculating basic EPS (LO2)
Definition and formula (CSG 13-3)
Earnings (CSG 13-3)
Preference shares as liabilities (CSG 13-3)
Cumulative preference shares (CSG 13-4)
Preference shares at a discount/premium (CSG 13-4)
Repurchase of preference shares (CSG 13-4)
Convertible preference shares (CSG 13-4)
Number of shares (CSG 13-5)
Time weighting factor - including dates summary (CSG 13-5)
Changes in shares without change in resources (CSG 13-6)
Bonus share issues (CSG 13-6)
Rights issues (CSG 13-7)
Calculating diluted EPS (LO2)
Definition and formula (CSG 13-9)
Earnings (CSG 13-10)
Number of shares (CSG 13-11)
Common dilutive items
Convertible debt (CSG 13-11)
Convertible preference shares (CSG 13-12)
Options and warrants (CSG 13-12)
Share-based payments (CSG 13-14)
Contingently issuable ordinary shares (CSG 13-14)
EPS for continuing and discontinued operations (CSG 13-16)
Disclosures
Presentation (CSG 13-17)
Disclosures (CSG 13-17)