As-20

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25 August 2011 Is a private company making loss is required to disclose EPS in thier Balance Sheet. Should they disclose both Basi & Diluted EPS?

25 August 2011 while making loss no need to disclose EPS. (since negative)

25 August 2011 EPS should be disclosed even if there are negative earnings. Pl refer page 214 of"1st principles of accounting standards" a prized publicarion of Prime Academy.
N.B:- EPS information should be presented on the 'face of the statement of profit and loss' AND NOT IN BALANCE SHEET.


03 September 2011 Should they disclose both basic & dilute EPS

03 September 2011 private co. will require to disclose only basic EPS.



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