IND AS 33 - Earning Per Share

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Faculty : CA Vinod Kumar Agarwal ( Views : 2 & Validity : 1 Year )
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 AS 33

EARNINGS PER SHARE

1

INTRODUCTION

2

SCOPE

3

WHAT IS AN ORDINARY SHARE?

4

WHAT IS A POTENTIAL ORDINARY SHARE?

5

WHAT IS DILUTION AND ANTI-DILUTION?

6

DEFINITIONS

7

EARNINGS PER SHARE

8

AMOUNT         CREDITED          OR

PREMIUM/OTHER RESERVES

DEBITED

TO

SECURITIES

9

PREFERENCE SHARES (IF NOT CLASSIFIED AS LIABILITY)

10

WEIGHTED AVERAGE NUMBER OF ORDINARY EQUITY SHARES

(WANOES)

11

WHERE ORDINARY SHARES ARE NOT FULLY PAID

12

DATE FROM WHICH ORDINARY SHARES ARE INCLUDED IN THE

WEIGHTED AVERAGE

13

INCREASE OR DECREASE IN NUMBER OF SHARES HAVING NO

IMPACT ON RESOURCES

14

BONUS SHARES

15

RIGHT SHARES

16

SHARE SPLIT AND CONSOLIDATION

17

CONTINGENTLY ISSUABLE SHARES

18

POTENTIAL ORDINARY SHARES

19

WHY DILUTED EPS IS DISCLOSED?

20

DILUTED EARNINGS

21

REVISED WEIGHTED AVERAGE NUMBER OF ORDINARY EQUITY

SHARES (WANOES)

22

DILUTED EPS IN CASE OF OPTIONS AND WARRANTS

23

POTENTIAL ORDINARY SHARES ISSUED BY SUBSIDIARY, JOINT

VENTURE, OR ASSOCIATE

24

SEQUENCE IN WHICH POTENTIAL ORDINARY SHARES ARE

CONSIDERED

25

CONTINGENTLY ISSUABLE SHARES

26

CONTRACTS THAT MAY BE SETTLED EITHER IN CASH OR IN

ORDINARY SHARES

27

PURCHASED PUT OPTIONS AND PURCHASED CALL OPTIONS

28

WRITTEN PUT OPTIONS OR FORWARD PURCHASE CONTRACT

29

RETROSPECTIVE ADJUSTMENTS

30

PRESENTATION

AND

DISCLOSURES

IN

THE

FINANCIAL

STATEMENT

31

PRESENTATION AND DISCLOSURES IN THE NOTES TO ACCOUNTS

32

MAJOR CHANGES IN IND AS 33 VIS-À-VIS IAS 33 NOT RESULTING

IN CARVE OUTS

33

MAJOR CHANGES IN IND AS 33 VIS A VIS NOTIFIED AS 20

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