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In this video we discuss what is diluted eps. Eps is a financial ratio, which divides net earnings available to common shareholders by the total outstanding shares over certain period of time. Accounting for basic earnings per share vs diluted when multiple convertible securities are involved, (1) does no.
It sums up theory, but if you need some examples, then they a. Free lectures for the acca financial reporting (fr) exam to benefit from this lecture, visit opentu. Consolidated earnings per share formulas for subsidiary and parent companies, basic (beps) diluted (deps), general.
Along formula and effect of securities. Accounting and calculating antidiluted earnings per share for stock warrants (stock options) using the treasury method to determine warants incl.