Basic earnings per share: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson (Create page - source - Deloitte IAS 33 summary - https://wiki.treasurers.org/wiki/IAS_33) |
imported>Doug Williamson (Typo correction "means".) |
||
| Line 3: | Line 3: | ||
(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. | ||
| Line 14: | Line 14: | ||
* [[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]] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 13:21, 16 March 2023
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.
