Impact of bonus on EPS

1071 views 1 replies

Dear All,

Greetings to all.. CAclubindia has been a great platform for knowledge widening. Thanks for all posts.

Well for now my query is about impact of issue of bonus shares on the shares which were actually issued in lieu of debt instruments (i.e. other than cash) during the year. As per AS-20 EPS has to be restated for all the reported periods to include impact of bonus shares on the opening equity but in my practical case we had certain opening no. of equity shares and then converted a debt into equity shares during the year now my concern is whether to include the bonus shares on the shares converted during the year also needs to be included in the no. of shares used to calculate the EPS for the year.

 

Please post your views as i couldn't reach a conclusion on the same.

 

Thanks!!

Replies (1)

according to my knowledge of this particular AS, we will include d no of shares so converted while calculating EPS 4 d current year as well as 4 previous years coz no resource has been recd. by d entity so we have to restate d EPS 4 previous years also


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
23 May 2026
Article Assistant

Geeta Manchanda & CO.

New Delhi

CA Inter

View Details
Company
22 May 2026
Audit assistant

Displayandbeyond

Mumbai

CA

View Details
Company
22 May 2026
Sr. Financial Analyst - Consolidation

Search Synergy

Mumbai

CA

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 27 May 2026
Lead Conversion Executive / Sales Closing Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details
Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
16 June 2026
Sr. Associate / Assistant Manager | TAS / FDD

Boutique Investment Bank & Transaction Advisory Firm

Gurgaon

CA

View Details
Company
Featured 26 May 2026
Account Executive

SMJ global advisors pvt ltd

New Delhi

B.Com

View Details