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.
In this article, we’re going to take a look at the presentation for Earnings per Share under IAS 33.
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.
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 consideration. The company receives absolutely no money for it, they’re given away free of charge. Why does a company issue bonus …
Why do we need to know how to calculate Earnings per Share?
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.
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 Corporate Governance
- The codes and regulations provide a mechanism for successful business
- Corporate Governance codes and regulations help control executive directors of public companies
- They provide checks and alerts
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 unusual items in their financial statements.
Another mind map! This time it’s for IAS 21 The Effects of Changes in Foreign Exchange Rates.
Good corporate governance promotes the success of the business and encourages strategies that consider the interests of shareholders and other stakeholders. Here’s a few responsibilties which you might find useful for your ACCA P1 Governance Risk and Ethics studies.