Summary
Summary Earnings per Share IAS 33
- Course
- Accounting 200
- Institution
- University Of Johannesburg (UJ)
Calculation of EPS after changes such as cap issues and rights issues
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Earnings Per General
Only calculated on ordinary shares
Earnings calculated as follows:
Share Profit before tax
(Preference dividends)
Do not deduct preference dividends for previous
periods
When calculating DPS only relates to dividends declared in the current period
WANOS
Weighted Average Number of Shares
Adjusted for time & do No time adjustment &
not affect previous year affects last year
Normal Issue Cap Issue
Rights Issue @FV Share Split / Consol
Share buy back Rights issue not FV
Events / Bal Actual this yr WANOS lst yr
Rights Issue at less than FV
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