Idaho Society of CPAs

IFRS: Earnings Per Share (IAS 33)

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 0.50
  • Credit Type(s)
    • Accounting (0.50)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Provides a foundational overview of IAS 33, Earnings per Share.

Objectives

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

Highlights

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

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