• 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

PQ Awards Nominations

Please help us to win one of the PQ Magazine awards and send in the voting form >>
You can nominate us in any or all of the following categories: Online College of the Year, Study Resource of the Year, Private Sector Lecturer of the Year, and Accountancy Personality of the Year.

Specially for OpenTuition students: 20% off BPP Books for ACCA & CIMA exams – Get your BPP 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 1 year ago by saadathar14.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • September 26, 2021 at 2:29 pm #636523
    saadathar14
    Participant
    • 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: 6473
    • ☆☆☆☆☆

    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
    Participant
    • 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

ACCA News:

 

ACCA My Exam Performance for non-variant Applied Skills exams is available NOW

NEW! Download the ACCA Pass Guide

FREE Verifiable CPD for ACCA Members

ACCA mock exams and debrief videos

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

Subscribe to ACCA’s Student Accountant Direct

Donate

If you have benefited from OpenTuition please donate.

ACCA CBE 2023 Exams

Instant Poll * How was your exam, and what was the result?

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

Specially for OpenTuition students

20% off BPP Books

Get BPP Discount Code

Latest comments

  • tobimillz100 on Activity Based Costing part 1 – ACCA Performance Management (PM)
  • omarcham on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Iby2012 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Iby2012 on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • ANISH1903 on Outsourcing, shared services and disruptive technologies – ACCA Strategic Business Leader (SBL)

Copyright © 2023 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in


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