This seminar will set out the requirements of IAS33 and enable you to:
- Understand the standard in detail and its relevant practical implications.
- Be updated on recent changes and developments and
- Apply the relevant requirements in practice.
More specifically the seminar will address the following topics:
Recognize the importance of comparability in relation to the calculation of earnings per share (EPS) and its importance as a stock market indicator.
Calculate the EPS in the following circumstances:
- Basic EPS
- Where there has been a bonus issue of shares/stock split during the year, and
- Where there has been a rights issues of shares during the year
Explain the relevance to existing shareholders of the diluted EPS, and describe the circumstances that will give rise to a future dilution of the EPS
Compute the diluted EPS in the following circumstances:
- Where convertible debt or preference shares are in issue
- Where share options and warrants exist
- Where contingently issuable shares have been issued
Calculate the diluted EPS
- Where there are more than one dilutive instruments in issue
Identify anti-dilutive circumstances.
All professionals seeking to obtain in depth understanding of the accounting standards whether working in the profession or the industry.
To register for this seminar, please click here to download the enrollment form. Complete and email to [email protected].
For further information please contact us.