FRS3 EPS Financial Glossary

What is it? Earnings per share is the relationship of the profit after tax attributable to each share in issue. FRS3 EPS is the unadjusted or as reported EPS which all companies are required to publish by financial reporting standards FRS3 EPS (p)= FRS3 earnings/weighted average shares in issue Where FRS3 earnings = profits after tax1 - minority interest1 - preference dividends1 1 - as reported (unadjusted)

Finance Term Definition Added By: Brooke

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