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ACCA FR Chapter 19 Earnings per share (IAS 33) Questions

VIVA

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Comments

  1. Murodkhuja says

    January 29, 2024 at 9:56 am

    could you help me to calculate the last one? i think the answer is the last one?

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    • adhi2001 says

      November 16, 2024 at 12:04 pm

      Date Particulars Shares Total Bonus Fraction Period WANES
      01-03-2015 Bonus 30,000,000 30,000,000 7/5 2/12 70,00,000
      31-07-2015 Fresh Issues 10,000,000 42,000,000 5/12 1,75,00,000
      31-12-2015 Closing 52,000,000 52,000,000 – 5/12 2,16,66,667

      Total WANS 4,61,66,667

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      • adhi2001 says

        November 16, 2024 at 12:05 pm

        NUMBER OF SHARES HAS TO BE DONE IN REVERSE METHOD I.E FROM 31-12-2015 (TO) 1-3-2015

  2. savburke876 says

    May 18, 2021 at 1:25 am

    I never knew we had to use a bonus fraction, in the lecture did it not say to assume shares were already in issue ?

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  3. sh4n1 says

    September 23, 2020 at 3:58 pm

    How did they get 30 million shares in question 3?

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  4. avumile says

    March 3, 2020 at 7:33 pm

    why are we multiplying the 30 million with 7/5?

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    • sh4n1 says

      September 23, 2020 at 3:59 pm

      in the first place how did they get 30 million?

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      • sh4n1 says

        September 23, 2020 at 4:29 pm

        That 7/5 is bonus fraction … i.e. (2+5=7, there FRACTION IS 7/5)

      • Akunyili says

        April 12, 2022 at 6:55 pm

        It was gotten from 42million × 5/7 = 30million.
        This is because there was 42million shares in issue after a 2 for 5 bonus issue on 1st of March, which then brought about the 30million.
        Remember Mr Chris stated in his lecture under bonus issue in example 1c that an increased no. of shared on the bottom is gonna reduce the overall EPS which is why we have a deduction of 30million.
        Try studying the question again, I believe you will understand it.

        Thanks

  5. kaythompson says

    August 27, 2019 at 3:28 pm

    Where has 384 come from??

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    • hodonaxmed2019 says

      November 27, 2019 at 3:20 am

      336*1/7=48
      336+48=384

      The real question is why did they do 63*4????

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      • isabellanova says

        November 28, 2019 at 7:19 pm

        Number of shares is 63m * 25cents
        25cents is o.25 which is a quarter

  6. seunyakub1 says

    November 17, 2018 at 1:36 pm

    Hi,

    Found the answer to my question in my notes – With rights issue, for bonus element, assume they have always been in issue and thereforre adjust comparative.

    Thanks for the great videos.

    Seun

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  7. seunyakub1 says

    November 17, 2018 at 12:45 pm

    My question is for the question that asks “What is the earnings per share figure for the year ended 30 April, 2015?”

    Thanks,

    Seun

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  8. seunyakub1 says

    November 17, 2018 at 12:28 pm

    Hi,

    In the answer explanation, why is it “336 x 5/12 x 52/50”. Shouldn’t the 52/50 component be for “384 x 7/12”, which refers to the rights issue?
    The 52/50 is for the right issue so why is it being calculated with the bonus issue component?

    Thanks,

    Seun

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