IFRS: Earnings Per Share (IAS 33)

Overview

This course is part of the IFRS Certificate Program - a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This course addresses the requirements of IAS 33, Earnings per Share, including the following:

• How to calculate the various components of earnings per share
• The value of the EPS calculation when assessing financial performance of an entity
• Disclosures related to earnings per share

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Highlights

Key Topics

• EPS
• Earnings Per Share
• Diluted Earnings Per Share Basic Earnings Per Share
• Calculating Earnings Per Share

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS

Objectives

Learning Outcomes

• Recognize scope and general characteristics of IAS 33.
• Identify potential ordinary shares.
• Calculate basic and diluted earnings per share.