Shubham MangalShubham asked 2 years ago
1 Answers
Auditaudit Staff answered 1 year ago

its part of AS 22, it says if bonus or right issue after year end and before finalisation, then effect should be taken on same year instead of next year, so its adjusting event you will understand it may be in finals,
 
hello shubham when bonus shares or right shares are issued, eps gets diluted (reduced as shares increase) if bonus shares or right shares issued after year end and before finalisation then eps is diluted in current year assuming that they have taken place in current year hence it is adjusting event.

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