Basic earnings per share: Difference between revisions

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imported>Doug Williamson
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* [[Performance ratio]]
* [[Performance ratio]]
* [[Ratio analysis]]
* [[Ratio analysis]]
* [[Weighted average]]


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[[Category:Accounting,_tax_and_regulation]]
[[Category:The_business_context]]
[[Category:Corporate_finance]]
[[Category:Corporate_finance]]
[[Category:Identify_and_assess_risks]]
[[Category:Investment]]
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[[Category:Long_term_funding]]
[[Category:Long_term_funding]]
[[Category:Identify_and_assess_risks]]
[[Category:Manage_risks]]
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[[Category:Risk_reporting]]
[[Category:Risk_frameworks]]
[[Category:Risk_frameworks]]
[[Category:Risk_reporting]]
[[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.


See also