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of <h1>AS 20: Mandatory EPS Disclosure for Companies, Excluding SMEs; Focus on Basic and Diluted EPS Calculation and Presentation.</h1> The Accounting Standard (AS) 20 on Earnings Per Share (EPS) is mandatory for all companies, except Small and Medium Sized Companies, which are encouraged but not required to disclose diluted EPS. The standard aims to enhance comparability of performance across companies and periods by focusing on the denominator in EPS calculations. It requires companies to present basic and diluted EPS prominently in financial statements, even if negative. Basic EPS is calculated by dividing net profit attributable to equity shareholders by the weighted average number of shares. Diluted EPS accounts for potential equity shares that could dilute EPS. The standard includes specific guidance on handling various share-related transactions and events, such as bonus issues and rights issues, and provides detailed definitions and examples to aid in accurate EPS calculation and presentation.
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