IAS 33 Earnings per share

IAS 33 Earnings per share لمشاهدة وتحميل الملف https://drive.google.com/file/d/1IyOl... لمشاهدة وتحميل ملف الاكسيل https://docs.google.com/spreadsheets/... ---------------------------------------------------------------------------------------- IAS 12 Income tax    • IAS 12 Income tax - Introduction (1)   IFRS 16 Leases    • IFRS 16 Leases  - Introduction -  معيار عق...   IAS 1 Presentation of financial statements    • IAS 1 Presentation of financial statements...   IAS 16 Property, Plant and Equipment    • Ifrs diploma - IAS 16 Property, Plant and ...   IAS 40 Investment Property    • Ifrs diploma - IAS 40 Investment property ...   IAS 23 Borrowing costs    • IFRS diploma - IAS 23 Borrowing costs - In...   IAS 20 Accounting for government grants    • IAS 20 Accounting for government grants an...   IAS 38 Intangible assets    • IAS 38 Intangible assets - Inroduction   IAS 36 Impairment of assets    • IAS 36 Impairment of assets - Introduction   IAS 21 The effects of changes in foreign exchange rates    • IAS 21 The effects of changes in foreign e...   IAS 37 Provisions, Contingent liabilities and contingent assets    • IAS 37 Provisions, Contingent liabilities ...   IAS 2 Inventories    • IAS 2 Inventories - معيار المحاسبة الدولي ...   IAS 41 Agriculture    • شرح معيار المحاسبة الدولي 41 الزراعة - IAS...   IFRS 6 Exploration for and evaluation of mineral resources    • IFRS 6 Exploration for and evaluation of m...   IAS 33 Earnings per share    • IAS 33 Earnings per share   ______________________________________________________ اذا اعجبك الفيديو لا تنسي الاشتراك في القناة وتفعيل زر الجرس ليصلك كل جديد ______________________________________________________ IAS 33 Earnings Per Share sets out how to calculate both basic earnings per share (EPS) and diluted EPS. The calculation of Basic EPS is based on the weighted average number of ordinary shares outstanding during the period, whereas diluted EPS also includes dilutive potential ordinary shares (such as options and convertible instruments) if they meet certain criteria _______________________________________________ 00:00:00 - Overview of Earnings per share 00:18:08 - Weighted average number of ordinary shares 00:41:22 - Issuance of shares at full market price 00:54:34 - EPS with a bonus issue 01:17:53 - EPS with a rights issue 01:56:15 - EPS with a new issue, rights issue and bonus issue 02:22:31 - Overview of Diluted Earnings per share 02:28:40 - Share options 02:42:16 - Convertible debts 03:07:10 - Convertible preference shares