Understand how Ind AS 33 handles contingently issuable ordinary shares in the calculation of EPS. Get insights into the definition and conditions for including these shares.
Learn how Ind AS 33 addresses the inclusion of contingently returnable ordinary shares in the calculation of Basic and Diluted Earnings Per Share (EPS).
Understand the treatment of options in the calculation of Basic and Diluted EPS under Ind AS 33. Learn how options impact earnings per share.
Section 79 stipulates that in case of a Company, not being a company in which the public are substantially interested, shall not be allowed to carry forward and set-off the losses against the income of previous year, unless on the last day of the previous year, the shares of the company carrying not less than […]
Section 56(2)(viib) requires a Company (issuer), not being a company in which the public are substantially interested, to issue shares at Fair Market Value (FMV). Any consideration received by such issuing Company in excess of the FMV, to the extent it exceeds the face value of such shall be liable to tax. For the purpose […]
