Understanding and implementing
Target audience
0.5 day
Virtual Classroom
IAS 33 distance learning
Prerequisites: basic knowledge of accounting.
Materials: training materials and the link to the virtual classroom are provided the day before the course.
Objectives
◗ Applying the fundamental principles of IAS 33
◗ Identify diluting instruments
◗ Calculate basic and diluted earnings per share for specific transactions (OCA, AGA, etc.)
Training program
◗ Earnings per share, why?
- Which companies must publish diluted earnings per share?
- Why measure potential capital dilution?
✔ UNDERSTANDING | Illustration: extracts from financial statements
✔ APPLY | Case study: identifying cases of potential dilution
◗ First step: calculating the result
- Implementation of the calculation, principles for determining earnings
- Net income attributable to ordinary shareholders: possible restatements
- Treatment of preference dividends
- Treatment of negative income
✔ APPLY | Case study: reprocessing an income statement/statement of changes
to identify the correct numerator
◗ Second step: weighted number of shares outstanding, and ratio
- Calculation method
- Handling of standard capital transactions: capital increases/reductions, bonus issues
bonus issues
- Calculation and presentation of the ratio
✔ UNDERSTANDING | Illustration: extracts from financial statements
✔ APPLY | Case study: calculating the denominator from a table of changes in capital
of capital
◗ Diluted earnings per share
- Calculation method, deviations from basic earnings per share
- Treatment of dilutive transactions and bonus share issues
- Calculation and presentation of the ratio
✔ UNDERSTANDING | Illustration: extracts from financial statements
✔ APPLY | Case studies :
- Calculating the ratio for a convertible bond issue
- Calculating the ratio for a bonus share issue
✔ ASSESS | Summary quiz
Teaching and assessment methods
Before: self-assessment quiz
During the session: presentation of the main principles, practical implications, examples drawn from recent financial statements. Practical case studies and interactive quizzes to ensure knowledge acquisition.
After: documentation. The trainer is available at the end of the course to answer any questions relating to this distance learning course.
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Price
740 EXCLUDING VAT
Testimonials
Distance learning Hybrid programs
Distance learning Hybrid programs
Distance learning Hybrid programs
Jonathan C.
Company
Training