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.
IFRS
How should you present Earnings per Share? 30 second recap for IAS 33
In this article, we’re going to take a look at the presentation for Earnings per Share under IAS 33.
Update: IAS 29 Financial Reporting in Hyperinflationary Economies summary note
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.
Bonus Issues and Earnings per Share under IAS 33
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 …
Earnings per Share as a performance measure: 30 second recap
Why do we need to know how to calculate Earnings per Share?
Update: IFRS 4 Insurance Contacts summary note
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.
4 things to know about Alternative Measures of Earnings per Share | IAS 33
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.
New mind map: IAS 21 The Effects of Changes in Foreign Exchange Rates
Another mind map! This time it’s for IAS 21 The Effects of Changes in Foreign Exchange Rates.
Update: IFRS 7 Financial Instruments – Disclosures note
If you’re studying IFRS 7 Financial Instruments – Disclosures, here’s a short one page summary we’ve just launched. You can buy these summaries as part of a pack, by clicking here.
Update: IAS 33 Earnings per Share quiz
IAS 33 Earnings per Share can be a tricky topic to grasp. You might find it easier to study IAS 33 using one of our quizzes.