Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Op note. Chapter19 Earnings per share
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- June 22, 2020 at 3:25 pm #574474
Example1 ) C Bonus share
Regarding the question, why did you not consider the weighted number of shares and bonus fraction for producing EPS?
The answer is the same anyhow, is there a specific reason behind it?
Thank you very much. I am enjoying your guide and lecture.
June 22, 2020 at 3:44 pm #574475Plus, what is the meaning of outstanding regarding shares?
For example, this is calculated where potential ordinary shares have been outstanding during the period which would cause EPS to fall if exercised.
or the number of shares outstandingThank you very much.
June 23, 2020 at 4:35 pm #574553@confideans said:
Example1 ) C Bonus shareRegarding the question, why did you not consider the weighted number of shares and bonus fraction for producing EPS?
The answer is the same anyhow, is there a specific reason behind it?
Thank you very much. I am enjoying your guide and lecture.
Glad you’re enjoying the lectures. You could do as you suggest but I personally think it becomes a bit more complex so stick to an easier method.
Thanks
June 23, 2020 at 4:36 pm #574554@confideans said:
Plus, what is the meaning of outstanding regarding shares?For example, this is calculated where potential ordinary shares have been outstanding during the period which would cause EPS to fall if exercised.
or the number of shares outstandingThank you very much.
It relates to share options or convertible debt where once issued will increase the number of shares in issue.
Thanks
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