Thursday, 13 November 2014

What is Journal Entry For EPS


What is Journal Entry For EPS

Earning per share is just a disclosure requirement and it is not accounted for in the book of account as double entry. Therefore there is no journal entry of Earning per share.

Earning per share is a very important measure of performance of the entity and therefore its disclosure in the financial statement  is mandatory requirement .

EPS is calculated by dividing the profit by weighted number of shares outstanding during the period.

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