20
Mar
There are three main types of organisation you'll come across when studying ACCA P1 Governance, Risk and Ethics. Each of these have different aims and motives, so may deal with similar issues each in...
Blog
20
Mar
Recently we've had a request for a summary of the IASB Conceptual Framework.
Here's a preview...
20
Mar
If you're studying IAS 32 Financial Instruments - Presentation, here's a short one page summary we've just launched. You can buy these summaries by clicking here.
Here's a preview...
20
Mar
In this article, we're going to take a look at the presentation for Earnings per Share under IAS 33.
Presentation
The basic EPS and diluted EPS from continuing operations should be presented in the statement of...
20
Mar
If you're studying IAS 29 Financial Reporting in Hyperinflationary Economies, here's a short one page summary we've just launched. You can buy these summaries by clicking here.
Here's a preview...
20
Mar
A bonus issue of shares (also known as a scrip issue or a capitalisation issue) is an issue of new shares to existing shareholders, in proportion to their existing shareholding, for no cost or...
20
Mar
Why do we need to know how to calculate Earnings per Share?
Investors love to use the earnings per share calculation when assessing a company's performance. Why?
Because it's a quick and easy way to get...
20
Mar
If you're studying IFRS 4 Insurance Contracts, here's a short one page summary we've just launched. You can buy our IFRS Summary Notes here.
Here's a preview...
20
Mar
Corporate Governance represents the set of policies and procedures that determine how an organisation is directed, administered and controlled. Here are a few bits you might find useful for your ACCA P1 exam.
Objectives of...
20
Mar
IAS 33 allows companies to present an alternative measure of EPS (Earnings per Share) in addition to the standard basic and diluted EPS presented. Sometimes companies will do this if they have large or...