Extracted from MASB
FRS 133 Earnings per Share take effect for annual periods beginning on or after 1January 2006
The main are tabulated as follows:
| Area | Requirements |
| Main objective | To provide additional guidance and illustrative examples on selected complex matters,such as the effects of contingently issuable shares;potential ordinary shares of subsidiaries,joint ventures or associates;participating equity instruments;written put options;purchased put and call options;and mandatory convertible instruments. |
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FCCA,CA(MIA)with more than 26 years of post-qualifying working experiences. Previous working stints with one of the big accounting four,Regional GFC & Group Treasurer in a group of Malaysian and Group CFO in Singapore public listed concern.Also author to another very popular free educational accounting cum finance blog:http://basiccollegeaccounting.com under the branding of College Accounting Coach.
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