VIDEO LECTURE RESOURCE MATERIALS: EXCEL MODELS & WORKBOOKS & NOTES:
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Basic EPS (Concluding Part) & Diluted EPS
Basic EPS (Concluding Part):
1. Treatment of Treasury Shares (or Entity’s Own-Shares Re-purchased)
2. Treatment of Shares Split and Reverse Shares Split (or Shares Consolidation)
Diluted EPS:
1. What are Potential Ordinary Shares
2. Forms and Examples of Potential Ordinary Shares
3. Computations of Diluted EPS
a) Convertible Securities (including Convertible Debts and Preference Shares)
b) Shares Options and Warrants
Other Considerations:
1. Limitations of Earnings per Share (EPS) as a Performance Measure
2. Disclosures Requirement in line with IAS 33 in the Financial Statements
