EPS - diluted EPS Example - ACCA Financial Reporting (FR)

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  • เผยแพร่เมื่อ 15 ก.ย. 2024

ความคิดเห็น • 10

  • @abdulrahmankhan6612
    @abdulrahmankhan6612 ปีที่แล้ว +3

    Are these videos applicable in March 2023

    • @bowxfire5275
      @bowxfire5275 ปีที่แล้ว +1

      Are you writing exams in March 6-10 too?

  • @waqasahmad6111
    @waqasahmad6111 2 ปีที่แล้ว +1

    550 Million represents PAT - preferred dividend ?

    • @michafabisiak6755
      @michafabisiak6755 2 ปีที่แล้ว +1

      Should it not be 5%*10 m * 0,2 (tax rate). These are my savings on interest. Not 5% * 10m * (1-0,2)? I saved interest in amount of 500*0,2 which is 100 000 , not 400 000?

    • @shahinmiah331
      @shahinmiah331 ปีที่แล้ว +1

      @@michafabisiak6755 I think it should be 20% is tax so the interest saved is 80% of the convertible loan

  • @emmat2713
    @emmat2713 4 ปีที่แล้ว +3

    Thank you very much Sir Chris, your explanations are amazing. Please i cant find the video for the second example ''Multiple shares issues and prior year comparatives''. i followed the solution at the end but i have a problem with understanding the bonus fraction of 3/2 and why there is a figure of 1 250 000 WA no of shares. Is they a solution video? please,,,,, I will be taking F7 in March 2020. I have followed you from ch 1, so far thats my only problem
    . THANKS VERY MUCH FOR YOUR FEEDBACK.

    • @opentuition
      @opentuition  4 ปีที่แล้ว

      All ACCA FR videos are listed here: opentuition.com/acca/fr/acca-financial-reporting-fr-lectures/

    • @AK-bo7yq
      @AK-bo7yq 3 ปีที่แล้ว

      Hey, they have used Bonus Assignment factor to restate the number of shares before the bonus issue to treat it as if the bonus shares were always present... the factor is (#shares after bonus issue/ #shares before bonus issue)

    • @syedtaha3946
      @syedtaha3946 3 ปีที่แล้ว +2

      @@AK-bo7yq thank you so much, im quite confuse when do we need to apply the bonus assignment factor. Is it when there's no movement in the share price?

    • @waqasahmad6111
      @waqasahmad6111 2 ปีที่แล้ว

      Does the earnings of $ 550m =PAT- preference dividend ?