IAS 33 Earnings Per Share Revision with practical examples #accafr

This video provides a complete and detailed revision of IAS 33 – Earnings per Share (EPS) for ACCA Financial Reporting (FR) students.

In this session, we cover EPS from zero level to exam level, focusing not only on formulas but also on the logic and reasons behind every adjustment, which is essential for exam confidence.

Topics covered in this IAS 33 EPS revision:

Meaning and objective of Earnings per Share (EPS)

Difference between Basic EPS and Diluted EPS

Detailed explanation of earnings adjustment (tax, NCI, preference dividend)

Weighted average number of shares – full market issue, bonus issue & rights issue

Bonus fraction and TERP explained with logic

Diluted EPS assumptions – why conversion is assumed at beginning

Convertible debt adjustment with reasons

Share options & warrants using treasury stock method

Why diluted EPS is called a warning measure

EPS as a performance measure

Limitations of EPS (theoretical, one-off items, historical nature)

Exam-oriented numerical questions with step-by-step solutions
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Видео IAS 33 Earnings Per Share Revision with practical examples #accafr канала CA Mitesh Pawar | FinEdu Saarthi