IAS 33: EARNINGS PER SHARE 1 (Market Issue of Shares) |ACCA ICAG CIB|
Entities are now required to include in their year-end financial statement an Earnings Per Share EPS. EPS is an important indicator of an entity's performance. Accountants, as well as, accounting students must comprehend how to compute this pertinent performance indicator. This video provides all the details needed to compute and interpret EPS under market issue, bonus issue, and right issue. Enjoy your valuable lessons with us. Ronas: Still Comprehending the Complications Channel: / @ronasacademy 00:00 Introduction 02:25 Important of EPS 05:19 Outline of the Lesson 07:15 EPS Formula 14:25 Adjustment needed for Profit After Tax 17:07 Determination of the Weighted Average of number of shares outstanding 29:32 EPS When is Market Issue 37:45 Conclusion

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