How to calculate EPS exactly.

How to calculate EPS exactly.
Abstract
   
EPS is an important indicator of investors in international community, IAS34 required all listed companies must present it accompany with the annual financial statement. Most invests would decide their financial activities referring to EPS as in the PE ratio.
First，explain earnings per shares and understand. Then define the earnings in calculation of EPS and determine the number of ordinary shares when it in change. In Chinese accounting system, we have learned how to define the EPS and how to calculate it, however, business transactions, some have not been introduced into China, would affect its calculate. We will review how to define the EPS in IASs and how to calculate it even it’s numerator and denominator have been change on the impact of the business transactions.

关键词  ordinary shares  transaction  EPS  exactly

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