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Praveen Kumar
Praveen Kumar

This document discusses Accounting Standard 20 on Earnings Per Share. It outlines how to calculate basic and diluted EPS, including determining the weighted average number of shares, adjusting for rights issues, and the treatment of convertible instruments. Basic EPS is calculated by dividing earnings by the weighted average number of equity shares outstanding. Diluted EPS considers all dilutive potential equity shares. Disclosures required include reconciliations of EPS numerators and denominators.

Wirtschaft & FinanzenBusiness
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ACCOUNTING STANDARD - 20 EARNINGS PER SHARE J.P., KAPUR & UBERAI
EARNINGS PER SHARE – A PERFORMANCE INDICATOR ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
WHAT IS TO BE MEASURED ? ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
OBJECTIVE OF STANDARD ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
SCOPE AND APPLICATION ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
PRESENTATION ,[object Object],[object Object],J.P., KAPUR & UBERAI
MEASUREMENT J.P., KAPUR & UBERAI Matters How Addressed ,[object Object],[object Object],[object Object],[object Object],[object Object]
MEASUREMENT J.P., KAPUR & UBERAI Matters How Addressed ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
ILLUSTRATION OF COMPUTATION OF WEIGHTED AVERAGE NUMBER OF SHARES J.P., KAPUR & UBERAI ( Accounting year 01-01-20XI to 31-12-20XI) Computation of weighted average: (1800 X 5/12) + ( 2400 X 5/12) + (2100 X 2/12) = 2100 shares
MEASUREMENT J.P., KAPUR & UBERAI Matters How Addressed ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
MEASUREMENT J.P., KAPUR & UBERAI Matters How Addressed ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RIGHTS ISSUE (Accounting year 01-01-20X1 to 31-12-20X1) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
RIGHTS ISSUE (CONTD.) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
MEASUREMENT J.P., KAPUR & UBERAI Matters How Addressed ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
COMPUTATION OF DILUTED EARNINGS (Accounting year 01-01-20XX to 31-12-20XX) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
MEASUREMENT J.P., KAPUR & UBERAI Matters How Addressed ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
MEASUREMENT J.P., KAPUR & UBERAI Matters How Addressed ,[object Object],[object Object],[object Object],[object Object]
MEASUREMENT J.P., KAPUR & UBERAI Matters How Addressed ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
DISCLOSURE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI

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As 20

  • 1. ACCOUNTING STANDARD - 20 EARNINGS PER SHARE J.P., KAPUR & UBERAI
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  • 9. ILLUSTRATION OF COMPUTATION OF WEIGHTED AVERAGE NUMBER OF SHARES J.P., KAPUR & UBERAI ( Accounting year 01-01-20XI to 31-12-20XI) Computation of weighted average: (1800 X 5/12) + ( 2400 X 5/12) + (2100 X 2/12) = 2100 shares
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