The Standard Stance
Volume 39

The Accounting Advisory Services (AAS) team at BDO India is pleased to share 'THE STANDARD STANCE' - An expert insight into key accounting matters. Each monthly issue of the publication spotlights and discusses a key accounting matter noteworthy for organisations to stay ahead in their business journeys.

This issue of The Standard Stance - THE DENOMINATOR GAMES: DECODING COMMON DILUTION PUZZLES UNDER IND AS 33 - examines complexities around identifying Potential Equity Shares and their impact on EPS

Earnings Per Share (EPS) is a key metric that investors and analysts use to assess an organisation’s financial performance and value its shares. When calculating EPS, identifying the appropriate denominator can be challenging, especially when companies have employee stock options, convertible instruments or share-based acquisition consideration.

This issue of The Standard Stance explores the application of Ind AS 33 across common dilution scenarios, including time-based and performance-based employee share options, shares issuable in business combinations, and compulsorily and optionally convertible instruments. It also examines other key considerations, such as rights issues, bonus issues, share splits, and treasury shares, with illustrative examples to clarify their implications for basic and diluted EPS.

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THE STANDARD STANCE:The Impact of Amendments Rules, 2026 on Ind AS 109 “Financial Instruments”

THE STANDARD STANCE: Key Accounting and Other Considerations Around the PLI Scheme Under Ind AS 20

THE STANDARD STANCE Navigating Accounting Considerations for Business Combinations Under Common Control