Course
9 chapters · 12 lessons · about 7 h 55 min
01Purpose and scopeNot started1 lesson0/1
02Definitions: ordinary and potential ordinary sharesNot started1 lesson0/1
03Basic earnings: the numeratorNot started2 lessons0/2
- Not startedBasic earnings per share: the formula and the numeratorLesson30 min25 exercises
- Not startedPreference dividends: cumulative and non-cumulativeLesson35 min19 exercises
- Not startedParticipating instruments and classes of sharesCovered in the lesson “Ordinary shares, potential ordinary shares and dilution”
Practise this chapter
- Chapter training · 42 exercises
- Chapter 3 mini-case · intermediate (1/5)
- Chapter 3 mini-case · intermediate (2/5)
- Chapter case studyBasic earnings per share of a listed company: numerator after the preference dividend and weighted average number with dated issue and repurchase · foundation
- Chapter case studyBonus issue, reverse share split and cumulative preference shares: restatement of the comparative periods · intermediate
04Weighted average number of sharesNot started1 lesson0/1
Practise this chapter
- Chapter training · 23 exercises
- Chapter 4 mini-case · intermediate (1/2)
- Chapter 4 mini-case · intermediate (2/2)
- Chapter case studyBasic earnings per share of a listed company: numerator after the preference dividend and weighted average number with dated issue and repurchase · foundation
- Chapter case studyBonus issue, reverse share split and cumulative preference shares: restatement of the comparative periods · intermediate
05Bonus element and retrospective adjustmentNot started2 lessons0/2
- Not startedBonus issue, split, reverse split and retrospective adjustmentLesson45 min27 exercises
- Not startedA rights issue with a bonus elementLesson40 min22 exercises
Practise this chapter
- Chapter training · 35 exercises
- Chapter 5 mini-case · intermediate (1/2)
- Chapter 5 mini-case · intermediate (2/2)
- Chapter case studyBonus issue, reverse share split and cumulative preference shares: restatement of the comparative periods · intermediate
- Chapter case studyRights issue with a bonus element: adjustment factor, weighting of the year and restated comparative earnings per share · advanced
06Diluted earnings per shareNot started3 lessons0/3
07PresentationNot started1 lesson0/1
08DisclosureNot started1 lesson0/1
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09Boundaries with other standardsNot startedTaught in 5 lessons of other chapters
- Not startedLink with IAS 32Covered in the lesson “Disclosure: reconciliations and other amounts per share”
- Not startedLink with IFRS 2Covered in the lesson “Options and warrants: the treasury share method”
- Not startedLink with IFRS 5Covered in the lesson “Presenting earnings per share and discontinued operations”
- Not startedLink with IAS 1 and IFRS 18Covered in the lesson “Presenting earnings per share and discontinued operations”
- Not startedLink with IAS 8 and IAS 10Covered in the lesson “Bonus issue, split, reverse split and retrospective adjustment”
- Not startedLink with IAS 12Covered in the lesson “Diluted earnings: principle, numerator and convertible instruments”
Practise this chapter