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ICAI Notes- Unit 5: Presentation & Disclosures Based Accounting Standards | Advanced Accounting for CA Intermediate PDF Download

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1.91 
 
PRESENTATION & DISCLOSURES BASED 
ACCOUNTING STANDARDS 
 
    
v 
 
4.91 
 
? 
LEARNING OUTCOMES 
UNIT 5: ACCOUNTING STANDARD 20 EARNINGS  
PER SHARE 
 
 
 
After studying this unit, you will be able to comprehend the following:  
? Basic Earnings Per Share  
• Issues related to Numerator – Earnings 
• Issues related to Denominator – Weighted average number of 
shares 
? Diluted Earnings Per Share  
• Issues related to Numerator – Earnings 
• Issues related to Denominator – Weighted average number of 
shares 
? Dilutive Potential Equity Shares 
? Restatement of Earnings per share  
? Disclosures 
 5.1 INTRODUCTION  
The objective of AS 20 is to describe principles for determination (i.e. computation) 
and presentation (i.e. presentation in the Statement of Profit and Loss) of earnings 
per share which will improve comparison of performance among different 
enterprises for the same period and among different accounting periods for the 
same enterprise. 
© The Institute of Chartered Accountants of India
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