掌握ACCA考試的內(nèi)容是每一位ACCA學(xué)員必須要做到的，在備考ACCA考試的時候，學(xué)員要充分掌握考試的重難點，同時還需要重視ACCA知識的學(xué)習(xí)。那么，ACCA考試Earning per share包含的知識點有哪些？

ACCA考試Earning per share包含的知識點并不是很多，學(xué)員在備考的時候，要對所學(xué)知識點有自己的認識才可以。ACCA考試?yán)斫馀c掌握備考知識是很關(guān)鍵的。

1、IAS 33 Earning s per share

the objective of IAS 33 is to improve the comparison of the performance of different entities in the same period and of the same entity in different accounting periods.

2、basic EPS

basis EPS=net profit/loss attributable to ordinary shareholders/weight average number of ordinary share outstanding during the period.

3、effect on EPS change in capital structure

earnings per shares with a new issue

earnings per shares with a bonus issue

earnings per share with a rights issue

4、diluted EPS

a separate class of equity shares

convertible loan stock or convertible preferred shares

options or warrants

以上就是融躍教育小編對ACCA考試內(nèi)容的分析！ACCA知識點的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以者添加融躍教育老師微信（rongyuejiaoyu）。