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.
Azərbaycan dilində tədris olunan ACCA F7 (Maliyyə hesabatları) təlimindən bir fraqment.
--------------------------------------------------------------------------------------------------------
Bizimlə əlaqə üçün:
Facebook: / barattson
Website: barattson.com/
LinkedIn: / updates
İnstagram: / barattson
Негізгі бет ACCA F7 by Elshan Rahimoff IAS 33 "Earning Per Share"
Пікірлер: 1