𝖠𝖲 20 𝖢𝗈𝗆𝗉𝗅𝖾𝗍𝖾 𝖱𝖾𝗏𝗂𝗌𝗂𝗈𝗇 𝖬𝖺𝗅𝖺𝗒𝖺𝗅𝖺𝗆 | 𝖤𝗑𝖺𝗆 𝖥𝗈𝖼𝗎𝗌𝖾𝖽 𝖤𝖯𝖲 𝖢𝗅𝖺𝗌𝗌
Lal Achan Kunju
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𝖠𝖲 20 𝖢𝗈𝗆𝗉𝗅𝖾𝗍𝖾 𝖱𝖾𝗏𝗂𝗌𝗂𝗈𝗇 𝖬𝖺𝗅𝖺𝗒𝖺𝗅𝖺𝗆 | 𝖤𝗑𝖺𝗆 𝖥𝗈𝖼𝗎𝗌𝖾𝖽 𝖤𝖯𝖲 𝖢𝗅𝖺𝗌𝗌
365 просмотров · 4 мес. назад
Lal Achan Kunju
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365 просмотров · 4 мес. назад
📈 AS 20 / Ind AS 33 – Earnings Per Share (EPS) Complete Concept Class
In this video, we cover the complete concept of Earnings Per Share (EPS) as per AS 20 / Ind AS 33 in a simple and exam-oriented manner. Learn Basic EPS, Weighted Average Number of Equity Shares (WANES), Bonus Issue, Rights Issue, Share Buyback, Partly Paid Shares, and practical exam illustrations.
🎯 Topics Covered:
✅ Objective & Scope of AS 20 / Ind AS 33
✅ Basic EPS Formula
✅ Earnings Available to Equity Shareholders
✅ Weighted Average Number of Equity Shares (WANES)
✅ Fresh Issue of Shares
✅ Bonus Issue Treatment
✅ Rights Issue & Bonus Factor
✅ Share Buyback Impact on EPS
✅ Partly Paid-up Shares
✅ Shares Issued for Cash
✅ Shares Issued for Business Combination
✅ Shares Issued for Asset Acquisition
✅ Shares Issued for Debt Conversion
✅ Practical Exam Questions
Perfect for:
📚 CMA India Students
📚 CA Students
📚 CS Students
📚 B.Com & M.Com Students
📚 Accounting & Finance Professionals
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