IAS 33 - Earnings Per Share

This module builds foundational knowledge of IAS 33 - Earnings Per Share.

This course covers:

• Scope and Definitions
• Basic EPS – Core Principles
• Adjustments to the Weighted Average Number of Ordinary Shares
• Introduction to Diluted EPS
• Diluted EPS – Scenarios That Give Rise to Potential Ordinary Shares
• Presentation and Disclosure

This course is an interactive e-learning module.

This module is part of the IFRS Library or can be booked as an individual course. To book the full library click here.