O'Reilly logo

International GAAP 2012: Generally Accepted Accounting Practice under International Financial Reporting Standards by Ernst & Young

Stay ahead with the world's most comprehensive technology and business learning platform.

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, tutorials, and more.

Start Free Trial

No credit card required

Chapter 35

1 Introduction

2 Objective and Scope of IAS 33

2.1 Objective

2.2 Scope

3 The Basic Eps

3.1 Earnings

3.2 Number of shares

4 Changes in Outstanding Ordinary Shares

4.1 Weighted average number of shares

4.2 Purchase and redemption of own shares

4.3 Changes in ordinary shares without corresponding changes in resources

4.3.1 Capitalisation, bonus issue, share split and share consolidation

4.3.1.A Capitalisation, bonus issues and share splits

4.3.1.B Stock dividends

4.3.1.C Share consolidations

4.3.2 Share consolidation with a special dividend

4.3.3 Rights issue

4.3.4 B share schemes

4.3.5 Put warrants priced above market value

4.4 Options exercised during the year

4.5 Post balance sheet changes in capital

4.6 Issue to acquire another business

4.6.1 Acquisitions

4.6.2 Reverse acquisitions

4.6.3 Establishment of a new parent undertaking

4.7 Adjustments to EPS in historical summaries

5 Matters Affecting the Numerator

5.1 Earnings

5.2 Preference dividends

5.3 Retrospective adjustments

5.4 Participating equity instruments and two class shares

5.5 Other bases

6 Diluted Earnings Per Share

6.1 The need for diluted EPS

6.2 Calculation of diluted EPS

6.2.1 Diluted earnings

6.2.2 Diluted number of shares

6.3 Dilutive potential ordinary shares

6.3.1 Dilution judged by effect on profits from continuing operations

6.3.2 Dilution judged by the cumulative impact of potential shares

6.4 Particular types of dilutive instruments

6.4.1 Convertible instruments

6.4.1.A Convertible debt

6.4.1.B ...

With Safari, you learn the way you learn best. Get unlimited access to videos, live online training, learning paths, books, interactive tutorials, and more.

Start Free Trial

No credit card required