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Dec 2009 Q5 EPS

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Dec 2009 Q5 EPS

  • This topic has 3 replies, 2 voices, and was last updated 11 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • November 28, 2013 at 4:29 am #148159
    skokst
    Member
    • Topics: 8
    • Replies: 6
    • ☆

    Sir i did Dec 2009 Q5.
    Q5 b. on calculation of diluted EPS i am getting confused. I thought we have to less/deduct tax (25%) from the adjusted profit. $’000
    ie. Profit after tax 15, 000
    Saving (10,000×8%x75%) 600
    Less tax @25% 3, 900
    then adjusted earning would be 11, 700

    But the solution adjusted earning is 15, 600 the did not deduct tax. Why?

    Thank you inadvance

    November 28, 2013 at 6:35 am #148165
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23316
    • ☆☆☆☆☆

    Because tax has already been deducted! 15,000 is, as you say, “profit after tax” and 600 is the saving after tax of 800 – that’s why you multiplied it by 75%

    OK?

    November 28, 2013 at 7:01 am #148173
    skokst
    Member
    • Topics: 8
    • Replies: 6
    • ☆

    OkSir. Clear and thank you

    November 28, 2013 at 11:04 am #148258
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23316
    • ☆☆☆☆☆

    You’re welcome

  • Author
    Posts
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