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ryder sbr bpp rk

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › ryder sbr bpp rk

  • This topic has 2 replies, 2 voices, and was last updated 6 years ago by aarina.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • February 3, 2019 at 3:05 pm #504035
    aarina
    Member
    • Topics: 71
    • Replies: 145
    • ☆☆☆

    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?

    February 4, 2019 at 8:29 pm #504169
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7156
    • ☆☆☆☆☆

    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

    February 11, 2019 at 10:45 am #504746
    aarina
    Member
    • Topics: 71
    • Replies: 145
    • ☆☆☆

    tq!

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • The topic ‘ryder sbr bpp rk’ is closed to new replies.

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