ACCA FR PRE MOCK MARCH 2026 I Section B I VEX, FLES, HEX, REX

ACCA FR – Section B Case Study Discussion (EPS – Vex, Flex, Hex, Rex)

In the next Section B case study, we will be discussing Earnings Per Share (EPS) based on the Vex, Flex, Hex, and Rex question, covering both calculation and theory areas.

🎯 Topics covered:

• Basic EPS calculation
• Effect of Bonus Issue on EPS
• Rights Issue adjustment (time-apportionment & bonus fraction)
• Convertible bonds – Diluted EPS treatment
• Share options – Diluted EPS (Treasury stock method)
• Theory concepts related to EPS
• Exam techniques to solve EPS questions step-by-step

This session will help you understand one of the most important and frequently tested Section B topics in the exam.

Stay prepared and revise IAS 33 – Earnings Per Share before watching the session.

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👨‍🏫 Faculty: Rahul Seervi (ACCA Affiliate),Chinmay Shah (ACCA Affiliate)
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