Contingently issuable ordinary shares

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Contingently issuable ordinary shares are ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share agreement.           IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may … Read more

Partly paid ordinary shares

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Topics hide Partly paid ordinary shares Partly paid ordinary shares EPS implications Dilutive or anti-dilutive? Case – Partly paid ordinary shares with participating rights Partly paid ordinary shares This narrative builds on the basic principles introduced in EPS or earnings per share, and sets out the specific basic and diluted EPS implications of the following … Read more

IAS 33 Application guidance EPS

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Topics hide IAS 33 Earnings per Share IAS 33 Application guidance EPS IAS 33 Earnings per Share IAS 33 Application guidance EPS Appendix A Application guidance This appendix is an integral part of the Standard. Profit or loss attributable to the parent entity A1 For the purpose of calculating earnings per share based on the … Read more

Treasury share method

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Use back button from the brower Topics hide Denominator adjustment for options – The treasury share method Assumed proceeds Average market price of ordinary shares Exercise price settled (or partially settled) by other instruments Proceeds used to redeem other instruments Case – Options settled gross in shares Workings Case – Options – Proceeds used to … Read more

IFRS 2 Objective Scope Recognition

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Topics hide IFRS 2 Share-based Payment IFRS 2 Objective Scope Recognition IFRS 2 Share-based Payment IFRS 2 Objective Scope Recognition Objective 1 The objective of this IFRS is to specify the financial reporting by an entity when it undertakes a share-based payment transaction. In particular, it requires an entity to reflect in its profit or … Read more

EPS Calculation – IAS 33 Best complete read

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Topics hide EPS Calculation Case Details of the instruments and ordinary share transactions during Year 1 and Year 2 1. Convertible preference shares 2. Treasury shares 3. Shares issued for cash 4. Partly paid ordinary shares 5. Stock dividends 6. Ordinary shares issued as consideration in a business combination 7. Share options 8. Contingently issuable … Read more

Dividends

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Distributions of profits to holders of equity instruments in proportion to their holdings of a particular class of capital.         IFRS terms or definitions come from the Official Journal of the European Union (© European Union, https://eur-lex.europa.eu). Individual jurisdictions around the world may require or permit the use of (locally authorised and/or … Read more

Stock dividends in IAS 33 EPS Calculations

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Topics hide Stock dividends EPS implications Stock dividends with bonus element Case – Stock dividends with cash alternative – Without bonus element Case – Stock dividends with cash alternative – With bonus element Stock dividends Stock dividends are dividends paid to the ordinary shareholders of an entity in the form of additional ordinary shares rather … Read more

EPS in IAS 33

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Topics hide EPS (Earnings per share) Step 1: Determine the numerator Original issue discount (premium) on increasing-rate preference shares Differences on settlement Returns on participating equity instruments and other classes of ordinary shares Obligation to cover NCI losses Step 2: Determine the denominator When shares become outstanding – General principles Should these shares be included? … Read more

IAS 33 Presentation

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Topics hide IAS 33 Earnings per Share IAS 33 Presentation IAS 33 Earnings per Share IAS 33 Presentation 66 An entity shall present in the statement of comprehensive income basic and diluted earnings per share for profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity and for profit … Read more