Accounting Standards
IAS 33 - Earnings Per Share (3 units)
Calculating Basic and Diluted EPS, Including Bonus and Rights Issues
3 CPD credits on completion
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Certificate on completion
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About This Course
Course Information
The learning outcomes from this accounting standards CPD course include: Computation of basic EPS Dealing with bonus and rights issues Diluted EPS Impact of options and warrants
Certificate on Completion
This course is made up of videos, questions and additional reading materials and accounts for 3 unit of CPD . One unit is the equivalent of one hour of learning. A certificate of completion will be issued after all 3 units are complete.
Course Sections
This course is made up of the following sections:
- Computation of Basic EPS (video)
- Computation of Basic EPS (quiz)
- Dealing with Bonus and Rights Issues (video)
- Dealing with Bonus and Rights Issues (quiz)
- Diluted EPS (video)
- Diluted EPS (quiz)
- Impacts of Options and Warrants (video)
- Impacts of Options and Warrants (quiz)
What You Will Learn
- Define basic earnings per share as profit attributable to ordinary shareholders divided by the weighted average number of ordinary shares outstanding
- Calculate the weighted average number of shares, adjusting for shares issued partway through the period
- Apply the retrospective adjustment required when a bonus issue or capitalisation issue occurs during the period
- Apply the theoretical ex-rights price adjustment to the basic EPS calculation when a rights issue occurs
- Calculate diluted EPS by adjusting the numerator and denominator for convertible bonds, convertible preference shares, and share options or warrants
- Distinguish between dilutive and anti-dilutive potential ordinary shares and explain why anti-dilutive instruments are excluded from the diluted EPS calculation
Who This Course Is For
- Accountants at publicly listed companies who compute and disclose EPS figures
- Financial analysts who use EPS as a measure of company performance and valuation
- Candidates studying for professional exams that test IAS 33 calculations
Prerequisites
- Understanding of ordinary shares, preference shares, and basic capital structure
- Ability to work with weighted averages and basic fractions
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Course Details
CPD Credits3
CertificateYes
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