Statements (52)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:standard
|
| gptkbp:bfsLayer |
5
|
| gptkbp:bfsParent |
gptkb:International_Accounting_Standards_(IAS)
|
| gptkbp:amended_by |
gptkb:IFRS_10
|
| gptkbp:applies_to |
financial reporting
multiple jurisdictions publicly traded companies investment analysis equity valuation ordinary shares |
| gptkbp:appointed_by |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:defines |
diluted earnings per share
|
| gptkbp:effective_date |
January 1, 1997
|
| gptkbp:focuses_on |
financial analysts
|
| gptkbp:game_components |
earnings quality assessment
|
| https://www.w3.org/2000/01/rdf-schema#label |
IAS 33 Earnings per Share
|
| gptkbp:includes |
financial ratios
non-equity shares from EPS calculation numerator and denominator for EPS calculation |
| gptkbp:is_affected_by |
stock options
dividends paid |
| gptkbp:is_analyzed_in |
company profitability
stock price movements net income available to common shareholders |
| gptkbp:is_compared_to |
industry benchmarks
other financial metrics |
| gptkbp:is_distinct_from |
basic and diluted EPS
|
| gptkbp:is_essential_for |
investor decision-making
|
| gptkbp:is_influenced_by |
share buybacks
|
| gptkbp:is_monitored_by |
external auditors
|
| gptkbp:is_often_used_in |
earnings forecasts
|
| gptkbp:is_part_of |
gptkb:IFRS_standards
|
| gptkbp:is_related_to |
net income calculation
|
| gptkbp:is_standardized_by |
EPS reporting
|
| gptkbp:is_subject_to |
regulatory scrutiny
|
| gptkbp:is_used_in |
financial analysis
performance comparisons |
| gptkbp:key |
company performance
|
| gptkbp:measures |
shareholder value
|
| gptkbp:provides_information_on |
financial reporting standards
calculating earnings per share |
| gptkbp:published_by |
annual reports
|
| gptkbp:regulates |
earnings per share calculation
|
| gptkbp:reports_to |
EPS on the face of the income statement
|
| gptkbp:requires |
financial statements
SEC filings presentation of basic and diluted earnings per share stock splits and bonus issues weighted average number of shares |
| gptkbp:subject |
gptkb:academic_research
financial education |
| gptkbp:was_a_factor_in |
credit ratings
|