IAS 33 Earnings per Share part 5 (Example 5)

18 Comments
View all free ACCA lectures >> This P2 lecture is based on OpenTuition course notes, view or download here>>

Comments

  1. Avatar of edrammeh edrammeh says:
    March 9, 2013 at 11:34 am

    hi Mike,
    i have given the lecture on Eps 5 star or AAA rating. (top in OT).
    bravo Mike, well explained.

  2. Avatar of gaya s. gaya s. says:
    October 30, 2012 at 3:26 pm

    glad*

    • Avatar of MikeLittle MikeLittle says:
      October 30, 2012 at 3:50 pm

      @gts7, No, surely! I was getting quite fascinated that you may be thinking of a change of gender or an age reduction, whichever gender you started with :-)

      • Avatar of gaya s. gaya s. says:
        October 31, 2012 at 1:49 am

        @MikeLittle, hahaha :D Very funny. It was a typo actually.

        And what is the explanation to my doubt?

        Thanks :)

        • Avatar of MikeLittle MikeLittle says:
          October 31, 2012 at 11:06 am

          @gts7, I’m so sorry – I answered it, but it hasn’t appeared! So here goes again.

          In the working to determine whether any conversions are anti-dilutive, we ignore the earnings from the discontinued operation because it will not contribute to profits in the future and our Global Investor wants to know the situation “going forward”

          However, the basic question is “What would this year’s EPS have been if all these conversions HAD in fact taken place this year and the profits from Vanuatu DID contribute to this year’s earnings figure.

          Is that clear?

  3. Avatar of gaya s. gaya s. says:
    October 30, 2012 at 3:24 pm

    Hello Mr. Mike.
    Your lecture was awesome :)
    Bravo to Mr. Mike and Admin.

    However Mr. Mike, I’d be lad if you’d clear my doubt on this:

    Why is it in the final step (calculation of DEPS) the brought forward earnings are $750,000 and not $600,000 as calculated in the second last step (determining if any instruments are anti-dilutive)?
    In other words why is it that the net earnings attributable to the discontinued operation of $150,000 not deducted from the $750,000?

    Thank you very much :)

  4. Avatar of Miss A.. Miss A.. says:
    October 23, 2012 at 4:34 pm

    Sir, in December 2012 P2 notes, we have $200,000 profit from discontinued operations which is included in earnings.So earnings would be 750,000 – 200,000=550,000 so EPS of equity shares b/f would be 550,000/4000,000=13.75

    (example 5)

    am i right?

  5. Avatar of enes78 enes78 says:
    April 12, 2012 at 1:41 am

    Hi!
    I think that Mike is doing great, great job and his tution is really above any expectations of mine. His explanations on every topic available on this site does help to understand the paper. However, because he is doing so great job and because of his briliant way of doing tution I would very much appreciate if you (opentution tutors) could put up the rest of the paper. If not the whole rest than at least those chapters containing exercises. Thank you very much, Mike

  6. Avatar of faip3 faip3 says:
    November 23, 2011 at 7:09 am

    Fine! Read notes! But can’t grow up any further.

  7. Avatar of faip3 faip3 says:
    November 23, 2011 at 6:55 am

    Ha! wounded!

  8. Avatar of admin admin says:
    November 23, 2011 at 6:48 am

    @ faip3 We are NOT sitting here on bank of lectures!! we upload what we have.

  9. Avatar of faip3 faip3 says:
    November 23, 2011 at 5:59 am

    Mr. Little, Admin, Do u not think you have a constructive obligation to put up IAS 39? Being that you’ve previously put up all those stds that r critical in the exams? Are u not now obliged to provide us with 39 as well? Our expectations of u r high & based on your past behavior of uploading lectures

  10. Avatar of ahsanpervez ahsanpervez says:
    October 6, 2010 at 9:12 pm

    brilliant lecture , i will say that the way he taught IAS 33 was awesome really gud @ above no prob with link bro just refresh n it will b fine

  11. Avatar of afdow afdow says:
    June 13, 2010 at 7:38 am

    This link is broken too.

    Thanks

Leave a Comment