EDNA Vlog

In this video, we will talk about Earnings Per Share, how it is calculated and how it is used in valuations to understand the potential of a business. Chapters 00:00 Introduction 01:01 What is Earnings Per Share? 02:23 EPS Calculation 03:40 EPS Calculation with Preferred Dividends 05:20 Trailing, Current and Forward EPS 06:16 Using EPS in Valuation PE Ratio What is EPS? EPS is defined as the ratio of net income to the total number of ordinary shares issued by the company. It is a number that helps investors figure out if the company is worth investing in or not. There are three types of EPS: Trailing EPS, Current EPS, and Forward EPS. EPS is used to calculate the PE ratio, which is the Stock Price/Earnings Per Share. There are two types of EPS: Basic and Diluted. Formula for EPS = (Net Income Preferred Dividends) / Number of Common Shares Importance of EPS An important metric for investment analysis Also used in ratio analysis for comparable periods Limitations of EPS Misrepresented while pursuing buyback of shares Chances of manipulation Doesnt broadly account for financial leverage #earningpershare, #wallstreetmojo, #EPS For more details, you can refer to our article at – https://www.wallstreetmojo.com/earnings-per-share-eps/ Subscribe to Our Channel – Youtube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1 LinkedIn https://www.linkedin.com/company/wallstreetmojo/mycompany/ Facebook https://www.facebook.com/wallstreetmojo Instagram https://www.instagram.com/wallstreetmojoofficial/ Twitter https://twitter.com/wallstreetmojo

I’ve been working as an Accountant (Controller) for 15 years, which means I closed the books over 100 times. In my experience, an ideal time frame is 5-10 days. In this video I share with you best practices to achieve this. Download my sample month-end close checklist: https://thefincontroller.com/p/the-fin-controller-get-close-checklist Watch my video on how to create a checklist that fits your needs: https://youtu.be/m_SfIf8PKpg ————————————————————- Connect with me on Patreon (& download all the templates in my videos): https://www.patreon.com/TheFinController ————————————————————- Get 30% off my Online Course on Learn how to design and build KPIs and Financial Metrics for 2 example businesses https://thefincontroller.com/p/learn-financial-metrics-kpis?coupon_code=LEARNKPIS30 Take 30% off when you enroll in my online course Night Before the Accounting Interview Guide including All Levels Q&A: https://thefincontroller.com/p/the-night-before-your-accounting-interview-course-for-all-levels?coupon_code=30OFFCOURSE Get My Controller KPI Dashboard (Excel + Course) with the most important P&L and Balance Sheet KPIs: https://thefincontroller.com/p/controller-kpi-dashboard-one-kpi-dashboard-to-run-a-business ——————————————————————— Hang Out with me on social media: https://www.instagram.com/the_financial_controller/ https://www.tiktok.com/@thefinancialcontroller https://www.facebook.com/groups/780732429036886/?source_id=101273467885666 DISCLAIMER: Links included in this description might be affiliate links. If you happen to purchase a product or service with the links that I provide I may receive a small commission. There is no additional charge to you! Thank you for supporting my channel so I can continue to provide you with free content each week! All views expressed on my channel are mine alone. Not intended as financial or professional advice

Provisions arise for many different reasons at all types of entities and are estimates rather than known amounts. Accounting estimates are subject to inherent uncertainties, which can make the accounting more complicated. Therefore, proper accounting for, and disclosure of, these uncertainties and the key assumptions made by management is critical! Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/external/view/elearning/274/provisions-and-contingencies-ias-37 Learn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/learn Subscribe to GAAP Dynamics to see more videos like these!

Even though you cant see or touch intangible assets, they really do exist! This CPE-eligible eLearning course will explore the basic accounting requirements of intangible assets as governed by IAS 38, and by the end of this course, youll see that intangibles do exist! Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/external/view/elearning/275/intangible-assets-ias-38 Learn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/l… Subscribe to GAAP Dynamics to see more videos like these!

IFRS 5 fundamentally changes the measurement and presentation of non-current assets and disposal groups that are classified as held for sale. A thorough understanding of when this change is triggered, how an entity measures these items, including required disclosures, are essential to properly account for held-for-sale assets in accordance with IFRS 5. And because these are non-recurring transactions, it is not something you encounter every day, so it’s even more important to be ready to do it correctly when the time comes. Looking to understand the accounting and reporting of held-for-sale assets under IFRS? If so, then this CPE-eligible, eLearning course (1.0 CPE) has got you covered! Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/external/view/elearning/256/ifrs-5-held-for-sale-assets Learn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/l… Subscribe to GAAP Dynamics to see more videos like these!

Reinsurance is a financial transaction by which risk is transferred (ceded) from an insurance company (cedant) to a reinsurance company (reinsurer) in exchange of a payment (reinsurance premium). After discussing WHY entities enter such transactions, this CPE-eligible, eLearning course (1.0 CPE) provides examples of the various types and forms of reinsurance entered into by insurance companies. However, the accounting for reinsurance contracts under U.S. GAAP depends on whether risk is properly transferred from the cedant to the reinsurer, so we spend a fair amount of time on risk transfer, including providing you with a list of red flags" that may call into question whether risk has indeed transferred. This online course concludes with walking through the accounting for ceded and assumed reinsurance transactions, including those transactions that fail the risk transfer analysis. Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/external/view/elearning/161/insurance-industry-fundamentals-reinsurance-contracts Learn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/l… Subscribe to GAAP Dynamics to see more videos like these!

Companies operating internationally may have transactions in foreign currencies, invest in foreign operations, and/or present their financial statements in a foreign currency. And changes in foreign currency exchange rates impact how such transactions are presented in the IFRS financial statements. IAS 21 The Effects of Changes in Foreign Exchange Rates prescribes how to include foreign currency transactions and foreign operations in the IFRS financial statements of an entity and how to translate financial statements into a presentation currency. The principal issues are which exchange rate(s) to use and how to report the effects of changes in exchange rates in the financial statements. Confused? Don’t be. We’ve got you covered! In this CPE-eligible, eLearning course (1.0 CPE), besides getting you comfortable with foreign currency exchange rates, we cover the main concepts and requirements within IAS 21 including: Determining the functional currency, accounting for foreign currency transactions, and translating the results of foreign operations. Are you ready to travel around the world? Your airplane is waiting. Let’s go! Take our self-study eLearning course here: https://revolution.gaapdynamics.com/learn/course/external/view/elearning/254/foreign-currency-overview-of-ias-21 Learn more about GAAP Dynamics: https://www.gaapdynamics.com/ Check out our other online courses on the Revolution: https://revolution.gaapdynamics.com/l… Subscribe to GAAP Dynamics to see more videos like these!

In this video, we will explain What is Common Size Statements, its types, uses, and calculations. What is a Common Size Statement? A common size statement means all items of an income statement brought under a common denominator. In a common size statement, each element of financial statements (both Income Statement and Balance Sheet) is shown as a percentage of another item. There are three types of analyses for Common Size Statements: – Horizontal and Trend Analysis – Vertical Analysis – Ratio Analysis Uses of Common Size Statement: – Easy comparison of financial reports of companies – Promotes effective management decision – It gives a perfect indication of how much sales revenue improved or declined #wallstreetmojo, #commonsizestatements For more details, you can refer to our article at – https://www.wallstreetmojo.com/common-size-statement/ Subscribe to Our Channel – Youtube https://www.youtube.com/channel/UChlNXSK2tC9SJ2Fhhb2kOUw?sub_confirmation=1 LinkedIn https://www.linkedin.com/company/wallstreetmojo/mycompany/ Facebook https://www.facebook.com/wallstreetmojo Instagram https://www.instagram.com/wallstreetmojoofficial/ Twitter https://twitter.com/wallstreetmojo