Basic and Diluted Earnings Per Share (EPS): IFRS and ASPE (rev 2020)

This video illustrates how to calculate Basic and Diluted Earnings Per Share (EPS) under Canadian IFRS and ASPE and includes the following learning objectives:

LO1: Calculation of Weighted Average Common Shares (WACS).
LO2: Calculate earnings available to common shareholders for Basic EPS
LO3: Calculate Basic EPS.
LO4: Assess the individual impacts of potentially dilutive instruments including warrants, options, convertible preferred shares and convertible bonds.
LO5: Rank potentially dilutive items for inclusion into Diluted EPS calculations
LO6: Calculate Diluted EPS.
LO7: Show proper income statement disclosure of Basic and Diluted EPS.

Here's the problem data file to accompany this video:
https://drive.google.com/file/d/1U8Th...

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