How to calculate Earnings Per Share | IAS 33 | Diluted EPS | Commerce Specialist | ACCA | CMA | CPA
This video from Commerce Specialist is on IAS 33, it explains What is Earning Per Share, How to calculate Earning Per Share, How to Calculate Diluted Earnings Per share, How to calculate Weighted Average Number of shares Outstanding, How to calculate EPS, what is EPS, What is DEPS, what is WANCSO, how to calculate WANCSO.
This video also explains the effect of Conversion of Options and Warrants, Conversion of Bonds and Conversion of Preference shares to calculate Diluted Earnings per share.
This tutorial/lecture video is very relevant and useful for students of I. Com, B. Com, O Levels, A Levels, BBA, MBA, CA, ACCA, CMA, CIMA, CIA and CPA as it covers the learning outcomes of their syllabus.
About:
Commerce Specialist is a Certified Management Accountant (CMA) from USA, holds Certification in International Auditing from ACCA-UK, a Bachelors in Accounting, A teaching qualification of B.Ed., an MBA in Finance along with over 20 years’ experience of working in various MNCs in different sectors including Banking, NBFIs, Retail, Oil & Gas, Telecommunication, and top business schools, colleges and universities.
website link: www.comparativeedge.com
Link of my previous videos:
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Viewers and students can contact me on info@comparativeedge.com or email me at studyonline8888@gmail.com or whatsapp me on +923219213800.
#eps, #ias33, #earningspershare
Пікірлер: 188
KZread is a whole university
Never met with such a clear explanation before definitely a great help for my exam❤thanks sir..
@CommerceSpecialist
8 ай бұрын
Ur welcome👍🙏
Excellent coaching. Simply put, the most difficult part of studies is diluted to be understood clearly. Thank you.
@CommerceSpecialist
Ай бұрын
Thanks a lot dear🙏👍
Thank you so much Sir, for explaining this concept. I understood it perfectly, especially Dilutive EPS.
Thankyou sir, for breaking this complex concept into much simpler way.
Never seen in anyother video in which the DEPS explanation is made so simple and easy to understand. Thankyou Thankyou Sir.
@CommerceSpecialist
10 ай бұрын
Thx my dear👍❤️🙏😊
thanks alot sir . I've understood the concept in one go.
Words cannot express the gratitude... So far the best explanation
@CommerceSpecialist
10 ай бұрын
Thanks my dear
You are really a great teacher. explanation to the point
@CommerceSpecialist
6 ай бұрын
Thanks dear🙏👍
Thank you so much sir It’s really very much helpful for me to prepare exams 🙏🙏🙏
Such a good explanation....I learnt all about eps...thanks a lot sir❤...
Sir, the topic was explained in an easy terms ...it was a tough topic for me before watched your video and now I got familiar with this topic
@CommerceSpecialist
2 жыл бұрын
🙂👍
Great explanation, and easy to understand.
Thank You Sir, Your explanation are slightly better than my lecturer😊
@CommerceSpecialist
2 ай бұрын
Thanks dear👍🙏
Thank you sir . Very conceptual.
As usual you explained in very easy language. Thank you Sir
@CommerceSpecialist
2 жыл бұрын
🙏
Very well explained.Thank you sir.
Amazing explanation...Thanks a lot sir❤️🙏
Truly... watching a video for 1 hour ..... was not a waste of time... very useful... n very well explained.
@CommerceSpecialist
Жыл бұрын
Thanks Istiaq
Crystal Clear explanation. Thanks a lot Sir....
@CommerceSpecialist
4 ай бұрын
Ur most welcome dear👍🙏
Crisp and Clear..Brilliant Explanation👏
@CommerceSpecialist
11 ай бұрын
Thanks Wasim👍🙏
Thank you so much sir .Well explained and was very useful...You are a good tutor too..
@CommerceSpecialist
3 жыл бұрын
You are welcome, thanks
Thank you so much sir🥺 Very well explained 👌
Sir you are the best teacher i have found on youtube, you have explained this topic very clearly, i was having many doubt of this topic now its cleared. Thankyou so much sir.
@CommerceSpecialist
5 ай бұрын
Ur welcome my dear🙏👍
I am watching you from Ghana, West Africa. Thank you for your selfless service
@CommerceSpecialist
3 ай бұрын
Ur welcome dear👍🙏
Thanks a lot Sir for your understandable discussion EPS and DEPS.
@CommerceSpecialist
2 ай бұрын
🙏👍😊
Perfect explanation as always..Thank you soo very much.🙏
@CommerceSpecialist
8 ай бұрын
Thanks a lot dear🙏👍❤️
I must say, the explanation was in a very layman's term. Especially the explanation for DEPS, IEPS were very much informative and I've understood them in one go ☺
@CommerceSpecialist
Жыл бұрын
Thx Sourav
Thanks a lot for your wonderful explanation and I had ever seen this much clear explanation from this topic.👌
@CommerceSpecialist
3 ай бұрын
Ur most welcome dear🙏👍😊
Your videos are so helpful and clear 😊 thank you sir for doing these videos 👏🏼👏🏼
@CommerceSpecialist
Жыл бұрын
Thx Richel
Thanks a lot! I got a clear understanding of the concept now🤩👌
@CommerceSpecialist
Ай бұрын
Ur welcome dear👍
Thank you so much sir. This topic was a bit tricky for me but safe to say that this video really helped me tweak this topic.
@CommerceSpecialist
Жыл бұрын
Thx my dear
Awesome sir
Thank you for the amazing lecture!
@CommerceSpecialist
2 жыл бұрын
You are welcome
the best ever received explanation...thank you
@CommerceSpecialist
Жыл бұрын
Thx Van
Thank you for dilutive options
Your explanations are gorgeous and astonishing
@CommerceSpecialist
Жыл бұрын
Thx dear
Fully understood. Thank you very much.
@CommerceSpecialist
10 ай бұрын
You are welcome dear👍🙏
A Great job you have done. Thank you , Sir.
@CommerceSpecialist
Жыл бұрын
Thanks Mr. Khan
Thank you sir for your explanation I enjoyed a lot with this video
@CommerceSpecialist
Жыл бұрын
Thx dear
Sir the explanation was better than the best
@CommerceSpecialist
9 ай бұрын
Dear Haseeb, thx a lot
Superb exp sir ☺
This was SO helpful, thank you so much sir.
@CommerceSpecialist
8 ай бұрын
Ur welcome my dear
Thank you sir to make me clear all the aspects of the standard. Sir could you provide us a complete lecture on loans,bonds off all types and there accounting as well?
Excellent understanding, nice presentation. Respect & best regards.
@CommerceSpecialist
Жыл бұрын
Thx dear
Thank you... Very nice explanation 👍
@CommerceSpecialist
2 ай бұрын
Ur welcome dear😊🙏👍
Very well explained... Great presentation.
@CommerceSpecialist
8 ай бұрын
Thx dear
Sir, Please upload a video on IAS19 Employee Benifits sir. Wow lecture sir THANK YOU SO MUCH SIR.
Really Helpful Sir
@CommerceSpecialist
2 жыл бұрын
Thx
Superb.
@CommerceSpecialist
3 жыл бұрын
Aywallah Gardash
Thank you Sir
An amazing lecture! 👏 Thank you sir.
Amazing
@CommerceSpecialist
Жыл бұрын
Thx dear
Awesome
@CommerceSpecialist
Жыл бұрын
Thanks dear
great
WONDERFUL SESSION
@CommerceSpecialist
Жыл бұрын
Thanks Ayesha
Thank you Sir.
Thanks sir
Many Thanks. I have subscribed your channel its a easy and quick refresher...!
@CommerceSpecialist
9 ай бұрын
Thanks a lot dear😊🙏👍
May God bless you with good health and wealth sir🙏
@CommerceSpecialist
11 ай бұрын
Thanks a lot my dear😊🙏👍
helpful ..thank u sir ....
@CommerceSpecialist
6 ай бұрын
Ur welcome
Excellent presentation
@CommerceSpecialist
Жыл бұрын
Thanks Rose
Thanks a lot sir.
@CommerceSpecialist
3 ай бұрын
Thx dear
Excellent
@CommerceSpecialist
9 ай бұрын
Thx
Fantastic
@CommerceSpecialist
4 ай бұрын
Thanks👍
Great explanation 👍
@CommerceSpecialist
10 ай бұрын
Thx a lot
Great
@CommerceSpecialist
Жыл бұрын
Thx Sharmin
V good explanation with numbers.
@CommerceSpecialist
2 жыл бұрын
Thanks dear
You are great teacher, please share the videos on IAS 40 and 36 as well as
@CommerceSpecialist
5 ай бұрын
Sure dear
Thank you so much sir .... ❤❤
@CommerceSpecialist
Жыл бұрын
Ur welcome dear👍
Thank you Sir 🙏
@CommerceSpecialist
16 күн бұрын
Welcome🙏
Nice explanation sir 👏
@CommerceSpecialist
4 ай бұрын
Thx dear
Thank you so much
@CommerceSpecialist
22 күн бұрын
Ur welcome dear
Love your voice and style sir, Jazakallah
@CommerceSpecialist
3 ай бұрын
Thanks dear
@CommerceSpecialist
3 ай бұрын
Thanks dear
Hi, This video was of great help. One thing that i am unclear about is, If the company has convertible notes at the option of holder wherein the holder can opt for entire or any part of note conversion to common stock at the issue price prevailing that time. How do we calculate DEPS as we don’t know the number of shares or even the price of conversion
Nice explanation sir
@CommerceSpecialist
2 жыл бұрын
Thx Major
Thank you so much sir🙏😍
@CommerceSpecialist
Жыл бұрын
Ur welcome Amar
Very well explained Sir, for the first time I have understood Earnings Per Share, thank you so much. Do you have any lectures on Ratios?
@CommerceSpecialist
3 жыл бұрын
Yes dear
@mohammedfaseel3643
Жыл бұрын
@@CommerceSpecialist hey did pass exam
Thank u soo much sir.
@CommerceSpecialist
2 жыл бұрын
You are welcome
Tnq u so much sir
@CommerceSpecialist
2 жыл бұрын
Welcome dear
Thanks for the vedio. Any vedio on IFRS 9.....
I couldn’t understand about DEPS even after reading many times, but now I understand it clearly. Thank you sir. I have a question, when calculating WANCSO what to do if the stocks are issued and purchased on any other days of the month rather than on the first day of the month. Eg: April 10 issued 5000 stocks. How to calculate in this scenario?
@CommerceSpecialist
Жыл бұрын
Thanks dear, follow rule of 15, if purchased on 15th or after 15th dont take that month, if ourchased b4 15th then take that full month
Sir, u should post your vedio in categorizing to playlists
sir you videos are fantastic, realistic practical and to the point. you way of teaching is so sinceare and understandable and digetable. Especillly for the ACCA videos. uk acca student.
@CommerceSpecialist
3 жыл бұрын
Thanks dear.
Please how did you get your interest on stock dividend to be 1.1(when solving for how to get the WANCSO), because you said 10% shouldn't it be 0.1..please clarify...I understood the lecture..but I was just confused about the 1.1...perharps there is a reason for that
why tax effect is not included in preferred stock in calculating EPS
Thank you sir, but do you treat share issues in different year let me say the first share was issued in 2020 and the second was 2021 and final in 2022 and you have been asked to calculate the earnings per share as at 31 December 2022
@CommerceSpecialist
11 ай бұрын
For 2020 n 2021, EPS would have already been calculated
If we have changed the period to 30 of June, and we have to issued interim FS. In that case the fraction will use 6 months instead of 12 months. Am I correct ?
@CommerceSpecialist
11 ай бұрын
Yes
sir, why are we deducting tax on interest if the bond is converted to common shares?
@CommerceSpecialist
Жыл бұрын
Because tax will reduce our expense
Sir I am struggling with Call and Put strategies, can you please help me with your valuable video
@CommerceSpecialist
10 ай бұрын
Sure dear, very soon😊👍🙏
Sir can you please tell why do we have to rank them from lowest to highest only 33:00
@CommerceSpecialist
7 ай бұрын
Otherwise it will be antidilutive
@theshivanag
7 ай бұрын
@@CommerceSpecialist Oh, Okay sir👍 Gotcha! Thanks a lot sir🙏
Thanks for uploaded such types of videos that is very useful could you tell me if suppose we sold the share in the between of month like 10th, 15th of the months
@CommerceSpecialist
Жыл бұрын
If 15th or later, thn calculate full month
@N_YunusExplorations
Жыл бұрын
Thanks
Sir what is the difference between Options and Warrants? Is the EPS calculation same for Warrants as you explained for Options?
@CommerceSpecialist
3 жыл бұрын
Yes
Hi, the concept was explained very well. Thank you for the video, it clarifies many doubts. But I've one doubt here. i.e., in example one of diluted eps you have multiplied the par value to the no.of bonds given, whereas in example 2 you have divided with the par value. Why do we do that? can you please clarify?
@CommerceSpecialist
Ай бұрын
To get number of bonds
Sir need more topics from US CMA part 2
@CommerceSpecialist
2 жыл бұрын
Sure
Thank you very much for this video. This is well understood. Please can I get link for Lectures on Consolidated Statement of Financial Account
@CommerceSpecialist
Жыл бұрын
Just type it on my channel, you will get it
@olanrewajuyusuf2283
Жыл бұрын
I did as advised. I got it. Thanks a lot. You are blessed
Sir please upload detail video on US Cma scholarships program for students currently I am a b com 2 yr student I want to do US Cma but I am confused about scholarships program or it is possible to get scholarship or not.
@CommerceSpecialist
3 жыл бұрын
Which scholarship are you talking about dear???
@mdimroz8259
3 жыл бұрын
@@CommerceSpecialist every scholarship related to free fees
@CommerceSpecialist
3 жыл бұрын
Those are for students studying in USA only.
@mdimroz8259
3 жыл бұрын
@@CommerceSpecialist no ,for Indian student only
@CommerceSpecialist
3 жыл бұрын
CMA USA IS USA CERTIFICATION
What is the impact of bonus issue and right issue?
@CommerceSpecialist
2 жыл бұрын
Both will increase the weighted average number of shares
@acegamer3101
2 жыл бұрын
In a retrospective manner, right?
@CommerceSpecialist
2 жыл бұрын
Yes
Very well explained Thank you sir ....💯💯💯
@CommerceSpecialist
Жыл бұрын
Thanks dear
Thanks a lot sir
@CommerceSpecialist
5 ай бұрын
Ur welcome dear😊👍🙏