Basic earnings per share

From ACT Wiki
Revision as of 15:32, 9 March 2023 by imported>Doug Williamson (Create page - source - Deloitte IAS 33 summary - https://wiki.treasurers.org/wiki/IAS_33)
(diff) ← Older revision | Latest revision (diff) | Newer revision → (diff)
Jump to navigationJump to search

Financial ratio analysis - performance ratios.

(Basic EPS).

Basic earnings per share meanings 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