Q. Impact of IPO expenses on EPS?

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Question added Feb 17 Ind AS By Jugraj Singh, CA, noida
As per INDAS 33 Para 12: Where any item of income or expense which is otherwise required to be recognised in profit or loss in accordance with Indian Accounting Standards is debited or credited to securities premium account/other reserves, the amount in respect thereof shall be deducted from profit or loss from continuing operations for the purpose of calculating basic earnings per share.

IPO expenses are adjusted from Sec premium.

What will be impact of IPO Expenses on EPS?

Concept by CA Pramod Jain

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