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

New! BPP Books for ACCA September 2022 Exams are now available, get your discount code >>

IAS – 33

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › IAS – 33

  • This topic has 2 replies, 2 voices, and was last updated 8 months ago by saadathar14.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • September 26, 2021 at 2:29 pm #636523
    saadathar14
    • Topics: 9
    • Replies: 8
    • ☆

    Hello Sir,
    In the context of diluted EPS, I would like you to give me an example of the following line and explain why this happens.

    “A separate class of equity shares which at present is not entitled to any divided, but will be entitled after some future date”.

    Thanks!

    September 29, 2021 at 8:53 pm #636708
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 6115
    • ☆☆☆☆☆

    Hi,

    It is quite literal in that the company has in issues some equity shares that do not give the owner the right to a dividend. There will be terms/conditions then attached that after a particular date the owner will be entitled to a dividend. It is likely to be the case with smaller/start up businesses that want to attract equity investment but won’t have the cash flow initially to pay a dividend but will do at some point in the future.

    Thanks

    October 16, 2021 at 10:40 am #637803
    saadathar14
    • Topics: 9
    • Replies: 8
    • ☆

    Thank You very much sir!

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate

If you have benefited from OpenTuition please donate.

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • mannannagpal on Sources of data – ACCA Management Accounting (MA)
  • John Moffat on Discounted Cash Flow Further Aspects, Lease versus Buy – ACCA Financial Management (FM)
  • John Moffat on The valuation of securities – The valuation of equity – ACCA Financial Management (FM)
  • John Moffat on Objectives of organisations – ACCA (AFM) lectures
  • ben920331 on Discounted Cash Flow Further Aspects, Lease versus Buy – ACCA Financial Management (FM)

Copyright © 2022 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


We use cookies to show you relevant advertising, find out more: Privacy Policy · Cookie Policy