INDIAN ACCOUNTING STANDARD-33/ PART 2/EARNING PER SHARE

INDIAN ACCOUNTING STANDARD-33/ PART 2/EARNING PER SHARE.
Concept related to Right Shares :
Record Date
Cumulative and Non-Cumulative Preference Shares.
Features of Preference Share Capital.
In case of Reedemable Preference Shares.
In Case of Irredeemable Preference Shares with discretionary dividend.
Premium paid on Early Redemption / Conversion of Preference Shares.
Treatment of Certain Items in Computation of Numerator for Basic EPS.
Participating Preference Shares: (Appendix to Ind As-33).
Participating Preference Shares.
Measurement of Diluted EPS:
Computation of Diluted EPS.
Procedure for Computation of Diluted EPS.
Computation of Basic and Dilutive EPS:
Determining the Sequence for Computing Diluted EPS.
Calculation of Diluted EPS:
#Presentation of EPS.

























Link of previous part of Earning Per Share Part -1 is provided below:
PART-1:   • INDIAN ACCOUNTING STANDARD-33/ EARNIN...