掌握ACCA考试的内容是每一位ACCA学员必须要做到的，在备考ACCA考试的时候，学员要充分掌握考试的重难点，同时还需要重视ACCA知识的学习。那么，ACCA考试Earning per share包含的知识点有哪些？
ACCA考试Earning per share包含的知识点并不是很多，学员在备考的时候，要对所学知识点有自己的认识才可以。ACCA考试理解与掌握备考知识是很关键的。
1、IAS 33 Earning s per share
the objective of IAS 33 is to improve the comparison of the performance of different entities in the same period and of the same entity in different accounting periods.
2、basic EPS
basis EPS=net profit/loss attributable to ordinary shareholders/weight average number of ordinary share outstanding during the period.
3、effect on EPS change in capital structure
earnings per shares with a new issue
earnings per shares with a bonus issue
earnings per share with a rights issue
4、diluted EPS
a separate class of equity shares
convertible loan stock or convertible preferred shares
options or warrants
以上就是融跃教育小编对ACCA考试内容的分析！ACCA知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以者添加融跃教育老师微信（rongyuejiaoyu）。
