Earning per share set out how to calculated both basic earning per share and diluted eps the calcution of basic Eps also dulutive is based on weighted average number of ordinary shares outstanding during the period were diluted Eps also includes dulutive pontential ordinary shares. The objective of IAS 33 is to precribed principle for determining and presenting earnings per share amount to improve performance comparison between different entities in the same reporting period and between different reporting period for the same entity. EPS= earnings÷number of ordinary share outstanding.
This topic is concerned with earning per share, impairment of asset and related party transaction
by mutuyimana donatha -
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