IAS 33Chapter 5Lesson 1
Bonus issue, split, reverse split and retrospective adjustment
Step 1 of 7Learning objectives
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When the number of shares changes without any change in the entity's resources, the denominator of all periods presented is restated as if the event had occurred at the start of the first period, with no time-weighting.
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Learning objectives
- Recognise events that change the number of shares without any change in resources.
- Restate earnings per share for all periods presented.
- Deal with an event occurring after the reporting date but before authorisation for issue.
- Place corrections of errors, changes in policies and prior-period diluted earnings.