Earnings per share: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Update for FRS 102) |
imported>Doug Williamson (Link with DPS page.) |
||
| Line 10: | Line 10: | ||
* [[Bootstrap effect]] | * [[Bootstrap effect]] | ||
* [[Diluted earnings per share]] | * [[Diluted earnings per share]] | ||
* [[DPS]] | |||
* [[Economic value added]] | * [[Economic value added]] | ||
* [[IAS 33]] | * [[IAS 33]] | ||
Revision as of 17:50, 11 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.
