• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

chapter 19 example 6

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › chapter 19 example 6

  • This topic has 3 replies, 2 voices, and was last updated 12 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 24, 2012 at 8:41 am #55689
    sj626
    Member
    • Topics: 5
    • Replies: 6
    • ☆

    Dear tutor,
    I don’t understand one sentence about the last note “in December 2009,there was a further issue at full market price”.would you tell me what’s the meaning about it.

    November 24, 2012 at 10:51 am #108555
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    No problem. It means that in December 2009 the company made a further issue of shares ( to the public) at a cost to the public of the full ( pre-issue ) market price of the existing shares

    Better?

    November 24, 2012 at 2:04 pm #108556
    sj626
    Member
    • Topics: 5
    • Replies: 6
    • ☆

    OK, But well,what’s the function of this sentence/ what does it play in here?

    November 24, 2012 at 4:19 pm #108558
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    It means that the number of shares in issue increases with effect from the date of issue but there is no fraction to apply in the fraction column. Thus, the weighted average number of shares in issue will increase and that affects the earnings per share calculation

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • o1lim on Discounted Cash Flow Further Aspects, Replacement – ACCA Financial Management (FM)
  • julio99 on Impairments – Impairment (CGU) – ACCA Financial Reporting (FR)
  • effy.sithole@gmail.com on EPS – diluted EPS Example – ACCA Financial Reporting (FR)
  • Ken Garrett on The Finance Function in the Digital Age – CIMA E1
  • DeborahProspect on ACCA SBR Specimen Exam 2 Question 1

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in