It looks like a slight change in the syllabus since the initial recording.
For the 2020-2021 syllabus, EPS is specifically mentioned.
"E Interpret financial statements
for different stakeholders
1. Analysis and interpretation of
financial information and
measurement of performance
a) Discuss and apply relevant indicators of
financial and non-financial performance
including earnings per share and
additional performance measures"
J
jasm·
Earnings per share is mentioned in SBR syllabus area E?
C
Chris·
does this SBR replace corporate reporting .. which areas are more examinable ?
P
P2-D2Tutor·
Hi,
Yes, SBR replaces the old P2 exam paper. There is no way to identify which areas are more examinable than others but I'd anticipate that the same areas that regularly appeared in P2 will appear in SBR (PPE, revenue, financial instruments, leases (new)).
For the 2020-2021 syllabus, EPS is specifically mentioned.
"E Interpret financial statements
for different stakeholders
1. Analysis and interpretation of
financial information and
measurement of performance
a) Discuss and apply relevant indicators of
financial and non-financial performance
including earnings per share and
additional performance measures"
Yes, SBR replaces the old P2 exam paper. There is no way to identify which areas are more examinable than others but I'd anticipate that the same areas that regularly appeared in P2 will appear in SBR (PPE, revenue, financial instruments, leases (new)).
Thanks