[JT]

This is a random FAR point which I have not been able to find a clear answer too.

How do you calculate CS outstanding for the year if there was a stock dividend during the year (back dated to Jan 1 of the year) AND there was a repurchase of t-stock by the company. for example.

100k cs is outstanding Jan 1

T-stock of 10k is repurchased by the company of July 1

2-1 stock split on October 1.

what is weighted average cs outstanding?

Im not sure if CS outstanding for the year is 180K or 190K. I cant find the answer anywhere because all of the examples exclude the mention of t-stock repurchases by the company. They only include t-stock being reissued.

Also, does IFRS calculate weighted average CS outstanding the same as GAAP?

Formerly-DAB

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[hasy]

Hmm, I got 195k…… (just from pure memory) I haven't reviewed this section yet. From what I understand, you apply the stock dividend as if it happened at the beginning of the period.

So it becomes like

200k(6/12) + 190k(6/12) equals 195k.

Can someone also confirm?

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[JT]

My bad. I mean either 190k or 195k? and I don't remember seeing anything about IFRS and calculating weighted average cs outstanding so I assume its the same.

Formerly-DAB

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[hasy]

I believe it is also. Just briefly read the one page note for EPS under IFRS. The methods are the same, just names are different, preference = preferred

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[monikernc]

I am watching Allan Mursau on youtube for answer

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[monikernc]

1/1 100,000, 100,000 * 2 * 6/12 = 100,000
7/1 (10,000) 90,000 * 2 * 3/12 = 45,000
10/1 2:1 180,000 * 3/12 = 45,000
Wtd avg = 190,000

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How have you been?
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Experience was the worst part of the journey for me. You?
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Ninja Book and MCQ and the forum - all the way!!!
and a little thing i like to call, time and effort!
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[JT]

you guys rock!

Thank you!

Formerly-DAB

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Done! Time to live life again!

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[monikernc]

You should watch his video. Allan is the guy.

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How have you been?
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Experience was the worst part of the journey for me. You?
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Ninja Book and MCQ and the forum - all the way!!!
and a little thing i like to call, time and effort!
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[Author]

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