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ID:66462954
大小:58.04 KB
页数:11页
时间:2021-12-30
《Understanding Australian Accounting Standards 3E - Loftus - SMch21_sm_loftus》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、Chapter21EarningspershareSolutionsManualtoaccompanyUnderstandingAustralianAccountingStandardsByJaniceLoftus,KenLeo,RuthPicker,VictoriaWiseandKerryClarkPreparedbyVictoriaWiseJohnWiley&SonsAustralia,Ltd201321.9©JohnWileyandSonsAustralia,Ltd2013Chapter21EarningspershareDiscussionquestions1.What
2、istheearningspershareratiousedfor?Theearningspershareratioisusedtocomparetheafter-taxprofitavailabletoordinaryshareholdersofanentityonapersharebasis,withthatofotherentities.2.Whatarethecomponentsinthenumeratorandthedenominatorintheearningspersharecalculation?Earningspershareismeasuredbydivid
3、ingprofit(orloss)attributabletoordinaryshareholdersbytheweightedaveragenumberofordinarysharesoutstandingduringtheperiod.Thisratioiscomprisedoftwocomponents:anumerator(topline),andadenominator(bottomline)asfollows:·Numerator:Profitattributabletoordinaryshareholdersoftheparententity·Denominato
4、r:Weightedaveragenumberofordinarysharesoutstandingduringthereportingperiod3.Wherearetheearningspersharefiguresforaparententitypresented?Underparagraph4ofAASB133,ifanentitypresentsbothconsolidatedandseparatefinancialstatements,theAASB133disclosuresneedonlybedeterminedonthebasisofconsolidatedi
5、nformation.Astheparententityearningspershareinformationmaybehelpfultosomeusers,entitieshavetheoptionofalsodisclosingearningspersharefiguresfortheparententity.However,thisinformationcanonlybepresentedintheparent’sseparatefinancialstatementsandnotintheconsolidatedfinancialstatements(IAS33BCpar
6、agraphs5,6).4.Whyisatime-weightingfactorusedtodeterminethenumberofsharesthatisusedinthecalculationofbasicearningspershare?Astheearningspersharecalculationisfocusedontheordinaryequityofanentity,thedenominatorinthecalculationcontainsonlyordinarysharecapital.Becauseentitiesareabletomakenewshare
7、issuesduringareportingperiod,thenumberofsharesonissuecanincrease.Theyarealsoabletorepurchaseorcancelshares,whichwilldecreasethenumberofsharesonissue,andtosplitortoconsolidateshareswhichwillvarythenumberofsharesonissue.Otheractions,includingtheconve
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