IAS 33 Earnings per share

Unvested ordinary shares

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Topics hide Unvested ordinary shares (and ordinary shares subject to recall) EPS implications Dilutive or anti-dilutive? Case – Unvested ordinary shares – Without dividend entitlement Workings Case – Unvested ordinary shares – With dividend entitlement Workings Year 1 Unvested ordinary shares (and ordinary shares subject to recall) Unvested shares are commonly granted in exchange for … Read more

EPS Impact of share-based payments

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Topics hide EPS Impact of share-based payments 1. IFRS 2 Settlement alternatives 1.1 Equity-settled share-based payments 1.2 Cash-settled share-based payments 1.3 Share-based payment arrangements with the option to settle in ordinary shares or cash 2 Vesting conditions EPS Impact of share-based payments Because share-based payments are common and they impact EPS, it is important to … 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

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

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