TAILIEUCHUNG - Lecture IFRS primer international GAAP basics: Chapter 27 - Wiecek, Young

Chapter 27 - Earnings per share: IAS 33. The main contents of the chapter consist of mains parts: Related standards, IAS 33, current GAAP comparisons, IFRS financial statement disclosures, looking ahead, end-of-chapter practice. | Earnings per Share: IAS 33 Wiecek and Young IFRS Primer Chapter 27 Earnings per Share Related standards IAS 33 Current GAAP comparisons IFRS financial statement disclosures Looking ahead End-of-chapter practice Related Standards FAS 128 Earnings per Share IAS 33 – Overview Objective and scope Measurement Presentation Disclosure IAS 33 – Objective and Scope Amount of earnings that is attributable to each common or ordinary shareholder is represented by the earnings per share (EPS) numbers Standard seeks to provide guidance on • How earnings per share should be accounted for • When diluted EPS should be presented • What information should be disclosed Fairly complex calculations IASB has provided numerous illustrative examples that accompany but are not part of the standard IAS 33 – Objective and Scope Ordinary shares Equity instruments that are subordinate to all other classes of equity instruments Also referred to as common shares The EPS calculations focus on these shares as they are residual in nature Ordinary or common shareholders share in the residual earnings after operating expenses and dividends on preferred shares IAS 33 covers financial statements of • Entities that have ordinary shares or potential ordinary shares traded in a public market • Entities that are in the process of filing their statements with a securities commission for the purpose of going public IAS 33 – Objective and Scope Potential ordinary shares Financial instruments (or other contracts) that may entitle the holder to ordinary shares Convertible debt, convertible preferred shares, options, warrants, and contingently issuable shares Contingently issuable shares Issuable under the terms of a contingent share agreement Shares that will be issued for little or no cash when certain conditions in the agreement are met EPS is calculated and presented If there are numerous public shareholders If the entity files financial statements with a securities regulator Only in .

• Kế toán - Kiểm toán
• International Financial Reporting Standards
• Non financial assets
• Reporting basics
• Financial assets
• Reporting entity
• Earnings per share
• Financial accounting
• Financial reporting
• Financial reporting standards
• Merchandising operations
• Internal control
• Financial statements
• Stockholders’ equity
• Financial statement analysis
• International financial reporting
• Conceptual framework
• Financial position
• Globalization trend
• International Accounting Standards Board
• Employee benefits
• Revenue recognition
• Including construction contracts
• government grants
• Foreign currency
• Accounting standards worldwide
• Wiley IFRS 2013
• International Financial Reporting Standard
• Tiêu chuẩn báo cáo tài chính quốc tế
• Accounting policies
• Financial liabilities
• Interim financial reports
• Interim financial reporting
• Summary of dissertation
• International financial reporting standards adoption
• Vietnamese enterprises
• IFRS standards in Vietnamese enterprises
• Application of IFRS standards
• Accounting standards
• Financial statement
• Stock exchange
• Joint stock companies
• Vietnam’s accounting standards
• Financial reporting under IFRS
• International trends
• Financial instruments
• Share based payments
• Standards applicable
• IFRS financial statement
• Separate financial statements