Basic EPS (for the CFA Level 1 exam) explores the computation of Basic Earnings per Share (EPS). We cover the treatment of:
- net income attributable to ordinary shareholders, and
- the time-weighted number of ordinary shares, including adjustment necessary to deal with: share issues and repurchases, as well as retrospective restatements of the number of shares in case of stock dividends, stock splits or bonus issues.
16 фев 2024