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Hi chris,
In said question there was this answer regarding contingent share issue and bonus issue affecting EPS.
the ans read as follows:
Both IAS 10 and IAS 33 requires disclosure of all material share transactions or potential share transactions entered into after the reporting period end, excluding the bonus issue. Therefore details of the bonus share issue of the contingent shares should be disclosed in the notes to the financial statements.I dont get the second line.. bonus share disclosure is excluded and then disclosed in the notes. wth?
Hi,
The bonus issue is disclosed but the number of shares issued are not part of the EPS calculation. If it were to be a rights issue then the number of shares issued will form part of the EPS calculation.
I’ve only ever seen this examined as a discussion element and not with any calculations.
Thanks
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