Lecture: Basic EPS: General Concept (earnings) | IAS 33 (FL118)

Main topic: IAS 33 Earnings per share Video topic: Basic EPS: General Concept Content ID: FL118 Facilitator: KA 0:00 Outline 0:57 Introduction 1:12 The concept of “Earnings” 4:02 Adjustments: Redeemable preference dividend 6:53 Adjustments: Irredeemable preference dividend 9:16 Adjustments: Cumulative preference dividend (declared or NOT declared) 11:26 Adjustments: Non-cumulative preference dividend (declared) 12:59 Adjustments: Non-cumulative preference dividend (NOT declared) 14:16 Weighted average number of shares To access more content and to download PDF files of notes visit our website www.abckampus.com