Five Common Issues in Earnings Per Share (“EPS”) disclosures for small cap AIM companies
Written by Audit Partner, Joseph Brewer As leading auditors to SME-listed businesses on AIM and AQSE, we regularly advise on the calculation of Earnings Per Share (EPS) and Diluted Earnings Per Share (DEPS) under IFRS. These disclosures are mandatory for any company with shares traded in a public market, including AIM and AQSE, though companies […]