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eps

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › eps

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • May 19, 2017 at 5:07 pm #387042
    firelion28
    Member
    • Topics: 159
    • Replies: 83
    • ☆☆☆

    hi mike, why is itt that, the eps numerator is only earnings from continuing operations? even the discontinuing operations have helped to get profit

    May 19, 2017 at 9:15 pm #387065
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23350
    • ☆☆☆☆☆

    The exclusion of the earnings from discontinued operations is only for the table that calculates whether or not future conversions are (or are not) anti-dilutive

    Once we have decided which of these future conversions to exclude from the diluted calculation, the earnings from the discontinued operation are brought back into the numerator for the final calculation of diluted eps

    OK?

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