Earnings per share: Difference between revisions

From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson
(Add link to FRS 22 page.)
imported>Doug Williamson
(Update for FRS 102)
Line 2: Line 2:


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 ==
Line 7: Line 11:
* [[Diluted earnings per share]]
* [[Diluted earnings per share]]
* [[Economic value added]]
* [[Economic value added]]
* [[FRS 22]]
* [[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.


See also