Indian accounting standard eps
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This document discusses Indian Accounting Standard (Ind AS) 33 on earnings per share (EPS). It defines EPS as a ratio used in financial analysis that measures a company's profit allocated to each outstanding share. There are two main types of EPS - basic EPS and diluted EPS. Basic EPS is calculated by dividing earnings attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding. Diluted EPS shows the lowest possible EPS assuming potential ordinary shares are converted to actual shares, and it can never be higher than basic EPS.
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EARNING PER SHARE IAS-33
Earnings per share is a ratio used to analyze financial statements that measures a company's profit allocated to each outstanding share of common stock. International Accounting Standard 33 was developed to standardize how earnings per share is calculated, which involves dividing earnings attributable to ordinary shareholders by the weighted average number of ordinary shares. There are two types of earnings per share calculations: basic EPS uses actual ordinary shares outstanding, while diluted EPS considers additional potential ordinary shares, such as from convertible bonds, that would lower per-share earnings if converted.
earnig per share.pptx
Earnings per share is a ratio used in financial analysis to calculate a company's earnings attributable to each share of its stock. It is calculated by dividing a company's net earnings by its total number of shares outstanding. There are two main types of earnings per share: basic EPS, which only considers shares currently issued, and diluted EPS, which considers additional shares that may be issued in the future from convertible securities. The International Accounting Standards Board developed a standard to regulate the consistent calculation of EPS across companies.
FINANCIAL MANAGEMENT PPT BY FINMANDividend policy joseph agayatin&jezza deauna
This document discusses dividend policy and various types of dividends. It defines dividends as distributions to shareholders proportionate to share ownership. There are various types of dividends including cash, stock, and property dividends. The document outlines relevant dates for dividends including declaration, record, and payment dates. It also discusses the accounting entries related to dividends. Additionally, it covers dividend reinvestment plans, factors in determining dividend policy, and different approaches to dividend policy including constant payout ratio and regular dividend policies.
Dividend policy
The document discusses dividend policy and its various aspects. It defines dividend and explains the relevance and irrelevance concepts of dividend. It describes different approaches to dividend policy including the residual approach, MM model, Walter's approach and Gordon's approach. It also discusses determinants of dividend policy, types of dividend policies and forms of dividend including cash, stock and property dividends. The legal aspects of dividend payment are also summarized.
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This document provides an overview of corporate dividend policy. It discusses what dividends are, different types of dividends, factors that influence dividend policy decisions, and common dividend measurement approaches. Key points covered include that dividends are payments made to shareholders from corporate profits, factors like liquidity, growth opportunities, and legal requirements influence dividend policies, and policies generally aim for stable and regular dividend payouts.
Dividend policy ppt
The document discusses dividend policy and provides details about:
1. The meaning of dividend and dividend policy, and factors that affect dividend policy such as ownership considerations, nature of business, and investment opportunities.
2. Different types of dividends including cash dividend, stock dividend, property dividend, and debenture dividend.
3. Dividend policies of 5 major Indian IT companies - Tata Consultancy Services, Wipro, Infosys, HCL Technologies, and Larsen & Toubro Infotech - and their dividend yields for the fiscal year 2013.
DIVIDEND PAYOUT RATIO
The dividend payout ratio measures the percentage of a company's net earnings that are paid out in dividends. It is calculated by dividing the total dividend amount by the net income. A lower payout ratio indicates that more earnings are being retained for reinvestment, while a higher ratio means more earnings are being distributed to shareholders. The payout ratio is important for investors to consider because it provides information about how much cash a company is willing to pay out versus reinvesting for future growth.
Accounting for Stock Activities
The document discusses several topics related to corporate equity including:
1) Sections of the income statement such as continuing operations, discontinued operations, and extraordinary items.
2) Stock dividends which transfer equity from retained earnings to common stock without receiving payment.
3) An example journal entry to record a stock dividend.
4) Stock splits which issue additional shares to existing shareholders without changing total equity.
5) Repurchases of common stock which may retire shares or hold as treasury stock.
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Earnings per share is a ratio used to analyze financial statements that measures a company's profit allocated to each outstanding share of common stock. International Accounting Standard 33 was developed to standardize how earnings per share is calculated, which involves dividing earnings attributable to ordinary shareholders by the weighted average number of ordinary shares. There are two types of earnings per share calculations: basic EPS uses actual ordinary shares outstanding, while diluted EPS considers additional potential ordinary shares, such as from convertible bonds, that would lower per-share earnings if converted.
earnig per share.pptx
Earnings per share is a ratio used in financial analysis to calculate a company's earnings attributable to each share of its stock. It is calculated by dividing a company's net earnings by its total number of shares outstanding. There are two main types of earnings per share: basic EPS, which only considers shares currently issued, and diluted EPS, which considers additional shares that may be issued in the future from convertible securities. The International Accounting Standards Board developed a standard to regulate the consistent calculation of EPS across companies.
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2. Different types of dividends including cash dividend, stock dividend, property dividend, and debenture dividend.
3. Dividend policies of 5 major Indian IT companies - Tata Consultancy Services, Wipro, Infosys, HCL Technologies, and Larsen & Toubro Infotech - and their dividend yields for the fiscal year 2013.
DIVIDEND PAYOUT RATIO
The dividend payout ratio measures the percentage of a company's net earnings that are paid out in dividends. It is calculated by dividing the total dividend amount by the net income. A lower payout ratio indicates that more earnings are being retained for reinvestment, while a higher ratio means more earnings are being distributed to shareholders. The payout ratio is important for investors to consider because it provides information about how much cash a company is willing to pay out versus reinvesting for future growth.
Accounting for Stock Activities
The document discusses several topics related to corporate equity including:
1) Sections of the income statement such as continuing operations, discontinued operations, and extraordinary items.
2) Stock dividends which transfer equity from retained earnings to common stock without receiving payment.
3) An example journal entry to record a stock dividend.
4) Stock splits which issue additional shares to existing shareholders without changing total equity.
5) Repurchases of common stock which may retire shares or hold as treasury stock.
Meeting 4 - Valuation Market Ratios (Financial Reporting and Analysis)
This document discusses various valuation market ratios used to evaluate companies, including earnings per share (EPS), dividend per share (DPS), dividend payout ratio, dividend yield, price to earnings (P/E) ratio, and market to book value ratio. It provides the formulas and explanations for how to calculate and interpret each ratio. Key points include that dividends are reported on the statement of cash flows and statement of changes in stockholders' equity, and that ratios should only be used to compare companies within the same industry due to differences in business models and growth rates across sectors.
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Final ppt
- Earnings per share (EPS) is a key metric used to evaluate companies but has limitations as a measure for evaluating investments.
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2. Explanations of stock splits and reverse stock splits, noting they do not change the total capitalization but affect share price and number of shares.
3. Discussion of the clientele effect and how different types of investors prefer different dividend payout ratios, affecting stock prices.
4. Overview of the dividend signaling theory that increased dividend payments signal management optimism about the future and positively impact stock prices.
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This document provides an overview of ratio analysis for financial statement evaluation. It defines ratios that measure profitability, liquidity, management efficiency, leverage, and valuation/growth. Specific ratios are defined along with their formulas and uses. An example is provided to demonstrate ratio calculations for the Norton Corporation using data on its income statement, balance sheet, and other financial details. Ratios computed include current ratio, acid-test ratio, accounts receivable turnover, inventory turnover, equity ratio, return on sales, return on equity, earnings per share, and price-earnings ratio. The document also outlines advantages and limitations of ratio analysis for stakeholders.
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আমাদের সবার জন্য খুব খুব গুরুত্বপূর্ণ একটি বই ..বিসিএস, ব্যাংক, ইউনিভার্সিটি ভর্তি ও যে কোন প্রতিযোগিতা মূলক পরীক্ষার জন্য এর খুব ইম্পরট্যান্ট একটি বিষয় ...তাছাড়া বাংলাদেশের সাম্প্রতিক যে কোন ডাটা বা তথ্য এই বইতে পাবেন ...
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BBR 2024 Summer Sessions Interview Training
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LAND USE LAND COVER AND NDVI OF MIRZAPUR DISTRICT, UP
This Dissertation explores the particular circumstances of Mirzapur, a region located in the
core of India. Mirzapur, with its varied terrains and abundant biodiversity, offers an optimal
environment for investigating the changes in vegetation cover dynamics. Our study utilizes
advanced technologies such as GIS (Geographic Information Systems) and Remote sensing to
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The complex relationship between human activities and the environment has been the focus
of extensive research and worry. As the global community grapples with swift urbanization,
population expansion, and economic progress, the effects on natural ecosystems are becoming
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significant role in maintaining the ecological equilibrium of our planet.Land serves as the foundation for all human activities and provides the necessary materials for
these activities. As the most crucial natural resource, its utilization by humans results in different
'Land uses,' which are determined by both human activities and the physical characteristics of the
land.
The utilization of land is impacted by human needs and environmental factors. In countries
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Therefore, human intervention has significantly influenced land use patterns over many
centuries, evolving its structure over time and space. In the present era, these changes have
accelerated due to factors such as agriculture and urbanization. Information regarding land use and
cover is essential for various planning and management tasks related to the Earth's surface,
providing crucial environmental data for scientific, resource management, policy purposes, and
diverse human activities.
Accurate understanding of land use and cover is imperative for the development planning
of any area. Consequently, a wide range of professionals, including earth system scientists, land
and water managers, and urban planners, are interested in obtaining data on land use and cover
changes, conversion trends, and other related patterns. The spatial dimensions of land use and
cover support policymakers and scientists in making well-informed decisions, as alterations in
these patterns indicate shifts in economic and social conditions. Monitoring such changes with the
help of Advanced technologies like Remote Sensing and Geographic Information Systems is
crucial for coordinated efforts across different administrative levels. Advanced technologies like
Remote Sensing and Geographic Information Systems
9
Changes in vegetation cover refer to variations in the distribution, composition, and overall
structure of plant communities across different temporal and spatial scales. These changes can
occur natural.
How to Build a Module in Odoo 17 Using the Scaffold Method
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The simplified electron and muon model, Oscillating Spacetime: The Foundation...
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- 1. SUBJECT; ACCOUNTING THEORY Submitted By: Shashank h s 1st Mcom MIT First Grade College SUBMITTED TO: SUNITHA S R MAM
- 2. TOPIC: INDIAN ACCOUNTING STANDARD (IND AS) 33, IAS33 EARNINGS PER SHARE
- 3. EARNINGS PER SHARE 'Earnings per share' is essentially a ratio used in the financial analysis of a set of financial statements. This ratio is, however, so useful and popular that the standard. the numerator: earnings; and the denominator: the number of shares IAS 33, had to be developed to control the method of calculation thereof. This standard sets out how to calculate:
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- 6. BASIC EARNINGS PER SHARE Basic earnings per share is calculated by dividing earnings attributable to the ordinary shareholders by the weighted average number of ordinary shares in issue during the year Earnings ________________________________ Number of shares
- 8. DILUTED EARNINGS PER SHARE Dilution means to make thinner or less concentrated. With respect to earnings per share, dilution would occur if the same earnings have to be shared amongst more shareholders than are currently in existence. Many entities at year-end have potential shares outstanding, which if converted into shares, would dilute the earnings per share.
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