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.
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