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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(Basic EPS). | (Basic EPS). | ||
Basic earnings per share | Basic earnings per share means earnings per share calculated before taking account of any potential dilution. | ||
Contrasted with diluted earnings per share. | Contrasted with diluted earnings per share. | ||
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* [[Diluted earnings per share]] | * [[Diluted earnings per share]] | ||
* [[Dilution]] | * [[Dilution]] | ||
* [[Earnings per share]] | * [[Earnings per share]] (EPS) | ||
* [[Financial ratio ]] | * [[Financial ratio ]] | ||
* [[FRS 102]] | * [[FRS 102]] | ||
* [[IAS 33]] | * [[IAS 33]] | ||
* [[Performance ratio]] | * [[Performance ratio]] | ||
* [[Ratio analysis]] | |||
* [[Weighted average]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Corporate_finance]] | [[Category:Corporate_finance]] | ||
[[Category:Identify_and_assess_risks]] | |||
[[Category:Investment]] | [[Category:Investment]] | ||
[[Category:Long_term_funding]] | [[Category:Long_term_funding]] | ||
[[Category:Manage_risks]] | [[Category:Manage_risks]] | ||
[[Category:Risk_reporting]] | |||
[[Category:Risk_frameworks]] | [[Category:Risk_frameworks]] | ||
[[Category: | [[Category:The_business_context]] | ||
Latest revision as of 20:41, 10 February 2024
Financial ratio analysis - performance ratios.
(Basic EPS).
Basic earnings per share means 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.
