Section outline

  • Aim of the topic

    This unit aims to equip students with skills necessary for reporting the company’s performance based on earnings per share, related-party transactions and impairment of assets

    Learning outcomes of the topic

    At the end of this topic, you will be able to:

    1. Understand the concepts of related-party, related party transactions, basic and diluted earnings per share, and impairment;

    2. Determine the value of impairment loss, related-party transactions, and earnings per share;

    3. Analyse, report and interpret the impact of impairment loss, related party transactions, and earnings per share on the company’s performance.

    What should students do?

    E-tivity 4.1. ; E-tivity 4.2. ; E-tivity 4.3.