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PSBA Integrated Review Financial Accounting and Reporting - Theory Christian Aris Valix Basic Earnings Per Share
PSBA Integrated Review Financial Accounting and Reporting - Theory Christian Aris Valix Basic Earnings Per Share
PSBA Integrated Review Financial Accounting and Reporting - Theory Christian Aris Valix Basic Earnings Per Share
a. Continuing operations
b. Discontinued operations
c. Net income
d. Net cash provided by operating activities
a. The weighted average shares outstanding is adjusted for current year and previous years.
b. The weighted average shares outstanding is adjusted for the current year only.
c. The weighted average shares outstanding is adjusted for the previous periods only.
d. The share split is ignored.
a. Preference shares
b. Voting ordinary shares
c. Voting and nonvoting ordinary shares
d. Voting ordinary shares and preference shares
6. When an entity issues both consolidated and separate financial statements, EPS information
is required
a. The EPS for both the current year and previous year are adjusted.
b. The EPS for the current year only is adjusted.
c. No adjustment is made to EPS.
d. Diluted EPS is only adjusted.
9. Shares which are issued to settle a liability are included in the EPS computation from
10. Where in the financial statements should both basic and diluted EPS be presented
11. An entity that reports a discontinued operation shall present both basic and diluted EPS for
the discontinued operation
12. The following are treated retrospectively in computing weighted average shares outstanding,
except
a. Share split
b. Bonus issue
c. Shares issued for land
d. Share dividend
END