Page 11 - PowerPoint Presentation

EARNINGS PER SHARE

Earnings per share (EPS)

• Disclosed per IAS 1.107

• Dividends per share

• Disclosed per Circular 02/13

• Headline earnings per share (HEPS)

• Only SA companies - required by the JSE

• Not in P/L & OCI - only in notes

• HEPS = Level 1 for ITC exam

• Knowledge and awareness

• illustrative examples in IFRS book very important

• If you can do these examples, you can do any EPS

calculation

• Useful guidance during tests and exams

• IF already worked through
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