Financial Statement Analysis and the Tool Kit of the Analyst: II Earnings per Share (EPS) Analysis
Earnings Per Share(EPS) is the single most important ratio for the investors, caoital m arket and company vaiuation. EPS gets dilutive; under certain circumstan ces. Dilutive EPS ts the real sastainable EPS.
This chapter seeks to enable you to develop knowledge and understanding of:
Meaning and significance of EPS.
Scope and coverage of AS-20 on ‘Earnings Per Share’.
Principles and norms of standard accounting treatment of EPS and other related issues.
Restatement of EPS consequent to issue of non-resource generating ...