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IFRS: Earnings Per Share (IAS 33) Logo aicpa

  Free |   AICPA |   23 Jan 2020 |   AICPA Store
Who Will Benefit?
  • Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
  • Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
Key Topics
  • EPS
  • Earnings Per Share
  • Diluted Earnings Per Share Basic Earnings Per Share
  • Calculating Earnings Per Share
Learning Objectives
  • Recognize scope and general characteristics of IAS 33.
  • Identify potential ordinary shares.
  • Calculate basic and diluted earnings per share.

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.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Foundational