Basic EPS (for the CFA Level 1 exam) explores the computation of Basic Earnings per Share (EPS). We cover the treatment of:
net income attributable to ordinary shareholders, and
the time-weighted number of ordinary shares, including adjustment necessary to deal with: share issues and repurchases, as well as retrospective restatements of the number of shares in case of stock dividends, stock splits or bonus issues.
Негізгі бет Basic EPS (for the CFA Level 1 exam)
Пікірлер: 39