August 2011
Intermediate to advanced
996 pages
27h 13m
English
Content preview from Financial Accounting for Management: An Analytical Perspective, 4th Edition
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Chapter 19
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.
CHAPTER OBJECTIVES
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 ...
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