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: 1. Depreciation Basics: [Methods and Calculations] https://youtu.be/i3M4Mw_ldC8 2. IAS 16 Property, Plant & Equipment: https://youtu.be/kx1WsjY0YNk 3. Inventory Valuation [Systems & Methods]: https://youtu.be/jJFpUT_yzqg 4. Break Even Analysis (CVP Analysis) https://youtu.be/QrbcPmCY4E0 5. IAS 7 Statement of Cash Flows: https://youtu.be/sLTkqCX6Hv0 6. Accounting for Receivables: https://youtu.be/lr58AM1TZ24 7. Ratio Analysis https://youtu.be/-UbFZRd8Eds 8. MBA VS ACCA https://youtu.be/irhDGaou9gw 9. Capital Budgeting / Investment Appraisal: https://youtu.be/aWyY1Xa1-ZU 10. Basic Accounting: https://youtu.be/xbmCMNFsF3w 11. Accounting Basics Part 2: https://youtu.be/jV-OgNRTTfY 12. How to Pass CMA https://youtu.be/piGqaCf8XEo 13. Operate or Shut down decisions https://youtu.be/SnbVVpO5a6Q 14. Life Cycle Costing https://youtu.be/0AW9BcLtdCo Viewers and students can contact me on info@comparativeedge.com or email me at studyonline8888@gmail.com or whatsapp me on +923219213800. #eps, #ias33, #earningspershare

Commerce SpecialistEarning Per ShareEPSIAS 33ASC 260Diluted Earnings Per ShareIntermediate Earnings Per ShareWANCSOBonds ConversionPreference Share ConversionOption ConversionWeighted Average Number of SharesDEPSIEPSAntidilutionB. ComBBAMBACAACCACPACMAA levelsO LevelsCIAIACProfit available for Ordinary shareholdersIncome available for common stockholdersInternational Accounting Standard 33Financial AccountingCorporate Reporting