[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29668":3,"doc-seo-29668":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29668,7971461740909,"Levi","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",8,"Research & Report","Financial Reporting","This document outlines the fundamental aspects of Financial Reporting (FR), covering its regulatory framework and conceptual underpinnings. It details various accounting standards including IAS, IFRS, Ind AS, and US GAAP, emphasizing their significance in shaping financial statements. The core components of financial reporting are elucidated, with specific attention paid to Non-Current Assets (NCA), Annual Accounts, Financial Leases, Revenue, and Earnings Per Share (EPS). A detailed exploration of IAS 33, which governs EPS, is provided, defining EPS as the earnings available for ordinary shareholders (OSH) and presenting the formula: EPS = Earnings available for distribution to OSH / Weighted Average Number of OS issued. The document differentiates between Basic EPS (BEPS) and Diluted EPS (DEPS), explaining the impact of factors such as full price, bonus issues, and rights issues on BEPS. It also touches upon BEPS calculations, including adjustments for bonus and rights issues, and the prudential concept that discourages reporting anti-dilutive DEPS. Furthermore, it covers the process of FR for group companies, focusing on Consolidated Financial Statements and Associates, and highlights the disclosure requirements for both BEPS and DEPS under IAS applicability.","cbCaif5QjohqOWOA","https://ap.wps.com/l/cbCaif5QjohqOWOA","pdf",31041,1,1778283774,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":62,"head_meta":64,"extra_data":66,"updated_unix":20},105,"en","financial-reporting","",{"@graph":29,"@context":61},[30,47],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/research-report/",3,{"item":45,"name":13,"@type":36,"position":46},"https://docshare.wps.com/document/financial-reporting/29668",4,{"url":45,"name":13,"@type":48,"author":49,"headline":13,"publisher":51,"fileFormat":54,"description":14,"dateModified":55,"datePublished":55,"encodingFormat":54,"isAccessibleForFree":56,"interactionStatistic":57},"DigitalDocument",{"name":9,"@type":50},"Person",{"url":34,"name":52,"@type":53},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":58,"interactionType":59,"userInteractionCount":4},"InteractionCounter",{"@type":60},"ViewAction","https://schema.org",{"og:url":45,"og:type":63,"og:title":13,"og:site_name":52,"og:description":14},"article",{"robots":65,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]