Basic earnings per share: Difference between revisions
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imported>Doug Williamson (Create page - source - Deloitte IAS 33 summary - https://wiki.treasurers.org/wiki/IAS_33) |
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Revision as of 15:32, 9 March 2023
Financial ratio analysis - performance ratios.
(Basic EPS).
Basic earnings per share meanings earnings per share calculated before taking account of any potential dilution.
Contrasted with diluted earnings per share.
Relevant accounting standards include IAS 33 and Section 1 of FRS 102.
