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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2. IAS 16 Property, Plant & Equipment: • IAS 16 PPE | Property,...
3. Inventory Valuation [Systems & Methods]: • Stock Valuation System...
4. Break Even Analysis (CVP Analysis) • Break-Even Analysis | ...
5. IAS 7 Statement of Cash Flows: • Statement of Cash Flow...
6. Accounting for Receivables: • Accounting for Receiva...
7. Ratio Analysis • Ratio Analysis | Finan...
8. MBA VS ACCA • BBA V/S ACCA | MBA V/S...
9. Capital Budgeting / Investment Appraisal: • INVESTMENT APPRAISAL |...
10. Basic Accounting: • ACCOUNTING BASICS | FU...
11. Accounting Basics Part 2: • ACCOUNTING BASICS 2 | ...
12. How to Pass CMA • HOW TO PASS CMA USA EX...
13. Operate or Shut down decisions • Operate or Shut Down D...
14. Life Cycle Costing • LIFE CYCLE COSTING | P...
Viewers and students can contact me on [e-mail] or email me at [e-mail] or whatsapp me on [phone].
#eps, #ias33, #earningspershare

[@osmanrockfeabangura2890]

UA-cam is a whole university

[@uqail9518]

Thank You Sir, Your explanation are slightly better than my lecturer😊

[@CommerceSpecialist]

Thanks dear👍🙏

[@saqibmehmood5634]

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?

[@lonelyguydavid6725]

Never met with such a clear explanation before definitely a great help for my exam❤thanks sir..

[@CommerceSpecialist]

Ur welcome👍🙏

[@sarathbabuanisetty9552]

Thank you.. Sir.. For knowledge sharing..

[@chisiyenimiti1199]

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]

Yes dear

[@mohammedfaseel3643]

@@CommerceSpecialist hey did pass exam

[@Hania99._]

Thank you so much sir

[@Omar87728]

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]

Yes

[@malakiaunonge4315]

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]

For 2020 n 2021, EPS would have already been calculated

[@avijitmazumdar5508]

Sir I am struggling with Call and Put strategies, can you please help me with your valuable video

[@CommerceSpecialist]

Sure dear, very soon😊👍🙏

[@aneesav1452]

Thank you... Very nice explanation 👍

[@CommerceSpecialist]

Ur welcome dear😊🙏👍

[@DamilolaSulaimon-uw6ot]

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

[@ThomasSheriff21Chindende]

this is masterclass ..thank you Sir

[@CommerceSpecialist]

@@ThomasSheriff21Chindende ur most welcome dear👍🙏

[@princeopoku7981]

You are really a great teacher. explanation to the point

[@CommerceSpecialist]

Thanks dear🙏👍

[@jananiraman4288]

thanks alot sir . I've understood the concept in one go.

[@naniravi8906]

Sir, Please upload a video on IAS19 Employee Benifits sir. Wow lecture sir THANK YOU SO MUCH SIR.

[@sumidevi8684]

Thank you so much sir
It’s really very much helpful for me to prepare exams 🙏🙏🙏

[@ShubhiMertia]

why tax effect is not included in preferred stock in calculating EPS

[@varshini5381]

Thank you so much sir .Well explained and was very useful...You are a good tutor too..

[@CommerceSpecialist]

You are welcome, thanks

[@N_YunusExplorations]

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]

If 15th or later, thn calculate full month

[@N_YunusExplorations]

Thanks

[@theshivanag]

Sir can you please tell why do we have to rank them from lowest to highest only 33:00

[@CommerceSpecialist]

Otherwise it will be antidilutive

[@theshivanag]

@@CommerceSpecialist Oh, Okay sir👍 Gotcha! Thanks a lot sir🙏

[@Shakhawathyc]

Thanks for the vedio. Any vedio on IFRS 9.....

[@raaziasanum]

As usual you explained in very easy language. Thank you Sir

[@CommerceSpecialist]

🙏

[@Sabbir-om6uu]

Sir, u should post your vedio in categorizing to playlists

[@baluvignesh4097]

Nice explanation sir 👏

[@CommerceSpecialist]

Thx dear

[@anvithadgowda7825]

Thank you so much sir .... ❤❤

[@CommerceSpecialist]

Ur welcome dear👍

[@shine2678]

May God bless you with good health and wealth sir🙏

[@CommerceSpecialist]

Thanks a lot my dear😊🙏👍

[@subrattripathy411]

Thank you Sir 🙏

[@CommerceSpecialist]

Welcome🙏

[@lenovopcmm]

thanks a lot sir...u made it easier

[@nandinipriya7612]

Thank you so much sir🥺
Very well explained 👌

[@Mac_283]

Words cannot express the gratitude... So far the best explanation

[@CommerceSpecialist]

Thanks my dear

[@godfredotchere7062]

Thank you so much

[@CommerceSpecialist]

Ur welcome dear

[@ruthratarantino1193]

Thanks a lot sir.

[@CommerceSpecialist]

Thx dear

[@sivasivaprasad2891]

Crystal Clear explanation. Thanks a lot Sir....

[@CommerceSpecialist]

Ur most welcome dear👍🙏

[@nanirajusarikonda6991]

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]

To get number of bonds

[@muhammedwasim50]

Crisp and Clear..Brilliant Explanation👏

[@CommerceSpecialist]

Thanks Wasim👍🙏

[@dharshinidharshini9176]

Thanks a lot for your wonderful explanation and I had ever seen this much clear explanation from this topic.👌

[@CommerceSpecialist]

Ur most welcome dear🙏👍😊

[@dilipasher5048]

Excellent coaching. Simply put, the most difficult part of studies is diluted to be understood clearly. Thank you.

[@CommerceSpecialist]

Thanks a lot dear🙏👍

[@faisalaziz4001]

Superb.

[@CommerceSpecialist]

Aywallah Gardash

[@aswinr8665]

Really Helpful Sir

[@CommerceSpecialist]

Thx

[@linaal-shiekhly7715]

Thank you for the amazing lecture!

[@CommerceSpecialist]

You are welcome

[@ARahman-qf1pr]

Thanks a lot Sir for your understandable discussion EPS and DEPS.

[@CommerceSpecialist]

🙏👍😊

[@NMG717]

Many Thanks. I have subscribed your channel its a easy and quick refresher...!

[@CommerceSpecialist]

Thanks a lot dear😊🙏👍

[@vijayrajan2044]

Thanks a lot sir
😄

[@stanislausmwau5438]

Amazing

[@CommerceSpecialist]

Thx dear

[@Treasure-]

Awesome

[@CommerceSpecialist]

Thanks dear

[@akashdeepdhiman6775]

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]

🙂👍

[@vee906]

Thanks a lot! I got a clear understanding of the concept now🤩👌

[@CommerceSpecialist]

Ur welcome dear👍

[@TahaFahad-v3p]

You are great teacher, please share the videos on IAS 40 and 36 as well as

[@CommerceSpecialist]

Sure dear

[@mohammadmoniruzzaman3449]

Fully understood. Thank you very much.

[@CommerceSpecialist]

You are welcome dear👍🙏

[@richelrabara8170]

Your videos are so helpful and clear 😊 thank you sir for doing these videos 👏🏼👏🏼

[@CommerceSpecialist]

Thx Richel

[@prabhapkp]

Thank you so much Sir, for explaining this concept. I understood it perfectly, especially Dilutive EPS.

[@amnanoor1986]

Thank you Sir

[@emrankhanmajlish7953]

Excellent understanding, nice presentation. Respect & best regards.

[@CommerceSpecialist]

Thx dear

[@rashitasindwani8339]

Thankyou sir, for breaking this complex concept into much simpler way.

[@NidhinCMA]

sir, why are we deducting tax on interest if the bond is converted to common shares?

[@CommerceSpecialist]

Because tax will reduce our expense

[@JohnEfa-kp8pu]

great

[@knowledgecorner1038]

Very well explained... Great presentation.

[@CommerceSpecialist]

Thx dear

[@aneeshbabu6612]

Thanks sir

[@dhabethajeyasekar1451]

Amazing explanation...Thanks a lot sir❤️🙏

[@haseebsohail2127]

Sir the explanation was better than the best

[@CommerceSpecialist]

Dear Haseeb, thx a lot

[@kawya1755]

Such a good explanation....I learnt all about eps...thanks a lot sir❤...

[@emmanueljoshua9310]

Your explanations are gorgeous and astonishing

[@CommerceSpecialist]

Thx dear

[@mdimroz8259]

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]

Which scholarship are you talking about dear???

[@mdimroz8259]

@@CommerceSpecialist every scholarship related to free fees

[@CommerceSpecialist]

Those are for students studying in USA only.

[@mdimroz8259]

@@CommerceSpecialist no ,for Indian student only

[@CommerceSpecialist]

CMA USA IS USA CERTIFICATION

[@vanishadubey4669]

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

[@amarkini132]

Thank you so much sir🙏😍

[@CommerceSpecialist]

Ur welcome Amar

[@world.8911]

Very well explained.Thank you sir.

[@struggleisstrength9856]

Love your voice and style sir, Jazakallah

[@CommerceSpecialist]

Thanks dear

[@CommerceSpecialist]

Thanks dear

[@vedransimic4590]

Great explanation, and easy to understand.

[@antorghosh_goenkacollege297]

Thank you sir . Very conceptual.

[@rosejomy2396]

Excellent presentation

[@CommerceSpecialist]

Thanks Rose

[@souravsaha0608]

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]

Thx Sourav

[@nooraabdulhameed]

helpful ..thank u sir ....

[@CommerceSpecialist]

Ur welcome

[@heshamlotfy998]

Thank you for dilutive options

[@cls439]

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]

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

[@Upeksha-mf4fg]

Perfect explanation as always..Thank you soo very much.🙏

[@CommerceSpecialist]

Thanks a lot dear🙏👍❤️

[@AccountantIstiaq-fp8cu]

Truly... watching a video for 1 hour ..... was not a waste of time... very useful... n very well explained.

[@CommerceSpecialist]

Thanks Istiaq

[@tettehabraham8406]

I am watching you from Ghana, West Africa. Thank you for your selfless service

[@CommerceSpecialist]

Ur welcome dear👍🙏

[@preciousemmanuel9193]

Great explanation 👍

[@CommerceSpecialist]

Thx a lot

[@Timepass1Msub]

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]

Ur welcome my dear🙏👍

[@rahulsc74]

Thanks you Sir

[@CommerceSpecialist]

Ur welcome dear

[@avijitmazumdar5508]

Never seen in anyother video in which the DEPS explanation is made so simple and easy to understand. Thankyou Thankyou Sir.

[@CommerceSpecialist]

Thx my dear👍❤️🙏😊

[@my_crazy_brothers]

Thanks a lot sir

[@CommerceSpecialist]

Ur welcome dear😊👍🙏

[@rahmaaljabry5820]

An amazing lecture! 👏 Thank you sir.

[@ahmadshahzad3777]

Very well explained
Thank you sir ....💯💯💯

[@CommerceSpecialist]

Thanks dear

[@muhammadatif4475]

Sir what is the difference between Options and Warrants? Is the EPS calculation same for Warrants as you explained for Options?

[@CommerceSpecialist]

Yes

[@SHOCKWAVE_23]

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]

Thx my dear

[@tuangazzalisabreen6733]

V good explanation with numbers.

[@CommerceSpecialist]

Thanks dear

[@toinishikulo6672]

This was SO helpful, thank you so much sir.

[@CommerceSpecialist]

Ur welcome my dear

[@alisuji]

Fantastic

[@CommerceSpecialist]

Thanks👍

[@sshaheenakhter212]

Excellent

[@CommerceSpecialist]

Thx

[@VanVan-tp3kj]

the best ever received explanation...thank you

[@CommerceSpecialist]

Thx Van

[@oruhyolandesigni7085]

Thank you Sir.

[@abuhanifkhan1670]

A Great job you have done. Thank you , Sir.

[@CommerceSpecialist]

Thanks Mr. Khan

[@sharmintamanna6497]

Great

[@CommerceSpecialist]

Thx Sharmin

[@olanrewajuyusuf2283]

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]

Just type it on my channel, you will get it

[@olanrewajuyusuf2283]

I did as advised. I got it. Thanks a lot. You are blessed

[@sabihasultana7184]

Awesome sir

[@aswinr8665]

Sir need more topics from US CMA part 2

[@CommerceSpecialist]

Sure

[@mdimroz8259]

Superb exp sir ☺

[@cmajorpiano7041]

Nice explanation sir

[@CommerceSpecialist]

Thx Major