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

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Treasury shares

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA LW Exams › Treasury shares

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • December 28, 2021 at 5:22 pm #644965
    ABDULLAHI312
    Participant
    • Topics: 106
    • Replies: 97
    • ☆☆☆

    Hi,
    I was a bit concerned with effect of holding purchased shares in treasury on earnings. Although there will not be any dividend paid on these shares as far as company is concerned(as it look like internal business and the company will “pay itself”) but according to registrar record and market quotation the company has these shares included in the number of shares in issue. so at the market level, will we not be computing earning per share based on the initial number of shares?

    thanks,mike.

    January 13, 2022 at 11:18 am #645849
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    I believe that, for the purposes of statistical analysis and earnings per share calculations, tehse treasury shares are omitted from the mathematics

    This is NOT something you’re likely to face in an ACCA law exam!

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

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

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

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

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • kmottea on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • kmottea on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • Hamza101 on Sub-leases – ACCA (SBR) lectures
  • AdityaSairam on Overcapitalisation and Overtrading – ACCA Financial Management (FM)
  • verweijlisa on Financial performance – Example 2 – ACCA Financial Reporting (FR)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in