ACCT2011 Study Guide - Final Guide: Liquidity Risk, Accounts Receivable, Financial Asset

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24 Jul 2018
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Consider the marks allocated for each question when allocating time for completion. Show all workings and carefully document any assumptions made in preparing answers. Some questions may refer to previous topics, but they won"t be explicitly tested; Be sure to show calculations (marks are allocated to workings always show your steps as specific as possible); The main concepts to be tested are those discussed in week 13"s lecture. To understand the rationale for calculating and disclosing eps. To understand the earnings basis used in the calculation of eps. To understand the difference between basic eps and diluted eps. To demonstrate the calculation of basic eps and diluted eps. To demonstrate the calculation of diluted eps and the weighted average number of ordinary shares outstanding, for the effects of all dilutive potential ordinary shares. Eps forms part of an entity"s performance indicators and involves an analysis of the data in the financial statements.

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