ACCA | FR Superfast Revision Session No 10 | IAS 33 - Earnings Per Share (EPS)

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ACCA | FR Superfast Revision Session No 10 | IAS 33 - Earnings Per Share (EPS)

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00:00:00 Introduction and Welcome back to FR Superfast Revision Series
00:01:17 Chapter Overview and Learning Objectives of IAS 33 - Earnings Per Share (EPS)
00:02:45 Introduction to Earnings Per Share (EPS) Core Concept
00:04:43 Classification of EPS: Basic EPS vs Diluted EPS
00:04:57 Formula for Basic EPS and Calculation of Earnings Available to Equity Holders
00:07:47 Calculation of Denominator: Weighted Average Number of Ordinary Shares
00:08:52 Time-line Approach to Calculate Weighted Average Number of Shares
00:13:23 Presentation of EPS in the Income Statement (Comparative Reporting)
00:15:27 Practical Illustration 1: Basic EPS Calculation with Market Issue
00:22:00 Practical Illustration 2: Homework Problem Setup
00:22:39 Concept of Bonus Issue (Free of Cost Additional Shares)
00:25:33 Practical Illustration 3: Bonus Issue Adjustments and Restating Previous EPS
00:34:03 Overview of Test Your Understanding 3 Combining Market and Bonus Issues
00:35:37 Concept of Right Issue (Sellers' Discount Option for Existing Shareholders)
00:41:42 Practical Illustration 4: Step-by-Step Right Issue Walkthrough
00:45:39 Step 1: Calculating Theoretical Ex-Right Price (TERP)
00:48:19 Step 2: Extracting Bonus Fraction and Paid up Shares Content
00:57:08 Compilation of Final Wated Average Share Pool for Right Issue
01:06:01 Transition to Diluted EPS Core Principles
01:12:03 Diluted EPS Scenario 1: Convertible Bonds, Debentures, and Loan Notes
01:21:51 Practical Illustration 5: Step-by-Step Convertible Instruments Adjustments
01:33:56 Summary of Numearator and Denominator Tweaks for Diluted EPS
01:39:34 Diluted EPS Scenario 2: Share Options and Warrants Adjustments
01:41:42 Practical Illustration 6: Option Walkthrough and Calculating Free Share Content
01:54:16 Theoretical Overview: Limitations and Presentation Requirements of IAS 33

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