ACCOUNTING STANDARD – 20 EARNINGS PER SHARE By : CA Chandrashekhar Shetty S B.Com, PGDCA, PGDFM, DISA, ACS, ACWA, FCA DISCUSSION ON : - Why EPS ? - For Whom EPS ? -…
Earnings Per Share (EPS) EPS is one of the criteria for measuring the performance of a company. If EPS increases, the possibility of a higher dividend paid by the company…
Slide 1 1 Hong Kong Accounting Standard 33 Earnings per Share Slide 2 2 Objective The objective of HKAS 33 Earnings per Share (EPS) is to prescribe principles for the determination…