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This course on IAS 33, Earnings Per Share (EPS), guides participants through the intricacies of calculating both basic and diluted EPS, focusing on adjustments for bonus and rights issues, as well as the inclusion of convertible securities and options. It outlines the methods for adjusting share counts and earnings in various scenarios, emphasising the impact of potential ordinary shares on the diluted EPS calculation. Through examples, it illustrates how convertible bonds, share options, and rights issues influence the diluted EPS, providing a solid foundation for understanding how these financial instruments affect a company's reported earnings per share.
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