IAS 33 Earnings per share
لمشاهدة وتحميل الملف
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لمشاهدة وتحميل ملف الاكسيل
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IAS 12 Income tax
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IFRS 16 Leases
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IAS 1 Presentation of financial statements
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IAS 16 Property, Plant and Equipment
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IAS 40 Investment Property
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IAS 23 Borrowing costs
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IAS 20 Accounting for government grants
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IAS 38 Intangible assets
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IAS 36 Impairment of assets
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IAS 21 The effects of changes in foreign exchange rates
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IAS 37 Provisions, Contingent liabilities and contingent assets
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IAS 2 Inventories
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IAS 41 Agriculture
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IFRS 6 Exploration for and evaluation of mineral resources
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IAS 33 Earnings per share
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اذا اعجبك الفيديو لا تنسي الاشتراك في القناة وتفعيل زر الجرس ليصلك كل جديد
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IAS 33 Earnings Per Share sets out how to calculate both basic earnings per share (EPS) and diluted EPS. The calculation of Basic EPS is based on the weighted average number of ordinary shares outstanding during the period, whereas diluted EPS also includes dilutive potential ordinary shares (such as options and convertible instruments) if they meet certain criteria
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00:00:00 - Overview of Earnings per share
00:18:08 - Weighted average number of ordinary shares
00:41:22 - Issuance of shares at full market price
00:54:34 - EPS with a bonus issue
01:17:53 - EPS with a rights issue
01:56:15 - EPS with a new issue, rights issue and bonus issue
02:22:31 - Overview of Diluted Earnings per share
02:28:40 - Share options
02:42:16 - Convertible debts
03:07:10 - Convertible preference shares