ruchi lahoti

Moderator

15-Jul-20 14:04

A company shall calculate and disclose its EPS as per AS 20 in its Balance sheet extract irrespective of whether the shares are listed or not

Shru Kanda

CA Inter

★ 520

15-Jul-20 14:23

U mean all the companies?

ruchi lahoti

Moderator

17-Jul-20 10:24

Shru Kanda

CA Inter

★ 520

15-Jul-20 14:23

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U mean all the companies?

The AS is mandatory for all companies. However disclosure of diluted EPS is not mandatory for SMC's

Shru Kanda

CA Inter

★ 520

17-Jul-20 12:00

Thn y hv dey divided into 3 points. Directly dey wld hv mentioned all the companies right. Y hv dey segregated like listed, unlisted and ither companies

ruchi lahoti

Moderator

17-Jul-20 12:31

Shru Kanda

CA Inter

★ 520

17-Jul-20 12:00

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Thn y hv dey divided into 3 points. Directly dey wld hv mentioned all the companies right. Y hv dey segregated like listed, unlisted and ither companies

General understanding is, AS 20 is applicable on, 1. All companies listed on a recognized stock exchange and 2. Any unlisted or pubic limited companies to whom it is not mandatory but voluntarily if they want to disclose EPS in its financial statements, they should calculate EPS as per the provisions of AS 20