Financial Accounting and Reporting (FAR) · Lesson 10 of 13

Earnings per Share (PAS 33)

Build the numerator by stripping preference dividends, weight ordinary shares by time while treating bonus issues retroactively, apply the treasury share method to options and the if-converted method to convertible instruments, rank potential ordinary shares by incremental earnings per share, and discard the antidilutive ones.

18 min read · Super Ea