Earnings per share: Difference between revisions
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imported>Doug Williamson (Add link to FRS 22 page.) |
imported>Doug Williamson (Update for FRS 102) |
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Profit attributable to ordinary shareholders ÷ Weighted average number of shares in issue during the period. | Profit attributable to ordinary shareholders ÷ Weighted average number of shares in issue during the period. | ||
Relevant accounting standards include IAS 33 and Section 1 of FRS 102. | |||
== See also == | == See also == | ||
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* [[Diluted earnings per share]] | * [[Diluted earnings per share]] | ||
* [[Economic value added]] | * [[Economic value added]] | ||
* [[IAS 33]] | * [[IAS 33]] | ||
* [[FRS 102]] | |||
* [[Price to earnings ratio]] | * [[Price to earnings ratio]] | ||
* [[Shareholder value]] | * [[Shareholder value]] | ||
Revision as of 10:40, 6 November 2015
(EPS or eps).
Profit attributable to ordinary shareholders ÷ Weighted average number of shares in issue during the period.
Relevant accounting standards include IAS 33 and Section 1 of FRS 102.
