This course covers the concepts and application of IAS 33, Earnings per Share. Earnings per Share is not only an important component in an informed investor's decision-making process but it is also a traditional financial tool used for determining corporate value.
- Define basic earnings per share
- Describe diluted earnings per share
- Calculate diluted earnings per share
- Identify potential ordinary shares
- Determine whether ordinary shares are dilutive or anti-dilutive
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