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Section outline
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Aim of the topic
This unit aims to equip students with skills necessary for reporting the company’s performance based on earnings per share, related-party transactions and impairment of assets
Learning outcomes of the topic
At the end of this topic, you will be able to:
1. Understand the concepts of related-party, related party transactions, basic and diluted earnings per share, and impairment;
2. Determine the value of impairment loss, related-party transactions, and earnings per share;
3. Analyse, report and interpret the impact of impairment loss, related party transactions, and earnings per share on the company’s performance.
What should students do?
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