Corporate Accounting, accounting assignment help

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Corporate Accounting, accounting assignment help
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Maboritha
School: UC Berkeley

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Corporate Accounting: IAS 33-Earnings Per Share

Corporate Accounting
IAS 33: Earnings per Share
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April 2017

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Corporate Accounting: IAS 33-Earnings Per Share

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Table of Contents
IAS 33: EARNINGS PER SHARE.............................................................................................................................3
INTRODUCTION .......................................................................................................................................................3
OBJECTIVES ..............................................................................................................................................................4
RECOGNITION CRITERIA .....................................................................................................................................4
CRITERIA ...................................................................................................................................................................5
COMPANIES IN MUSCAT SECURITIES EXCHANGE ......................................................................................6
INCREASE AND DECREASE IN EARNINGS PER SHARE ...............................................................................9
INCREASE ..................................................................................................................................................................9
PRESENTATION ........................................................................................................................................................9
DISCLOSURES ......................................................................................................................................................... 10
CONCLUSION .......................................................................................................................................................... 11
REFERENCES .......................................................................................................................................................... 12

Corporate Accounting: IAS 33-Earnings Per Share

3

IAS 33: Earnings per Share
Introduction
The aim of this Standard is to stipulate principles for the determination and presentation of
earnings per share, in order to get better and advance company’s overall performance
comparisons among different companies in similar reporting time and in dissimilar reporting
times for the company. The focal point of this Standard is the denominator of the earnings per
share computation. This Standard is applicable to companies whose potential common shares or
common shares or are publicly traded and by companies that are in the course of issuing
potential common shares or common shares in public markets. A company that discloses
earnings per share shall compute and disclose earnings per share in accordance with this
Standard. An ordinary share is a financial instrument that is secondary to the other categories of
financial instruments. A prospective ordinary share is an asset or contract/agreement that may
give rights to the holder of ordinary shares. According to accounting standards, “A company
shall present in the income statement diluted earnings per share and basic EPS for profit or loss
from ongoing operations accountable to the ordinary equity holders of the parent company and
for profit or loss accountable to the ordinary equity holders of the parent company for the time
for each category of common shares that has a dissimilar right to shares in profit for that time”.
“A company shall present basic and diluted earnings per share with equivalent importance for all
periods presented’’. Any company that intends to present discontinues operations in its financial
sta...

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Anonymous
awesome work thanks

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