Earnings Per Share: Overview of IAS 33

Companies need access to capital at all stages of a business cycle. But before investors contribute capital in exchange for ownership interest, indebtedness, or a combination thereof, analysis of the prospective entity’s ability to generate revenue from continuing operations must occur! So how exactly do investors, creditors, and analysts review ongoing earnings outcomes to then select these potential investments? IAS 33 provides the framework for a required performance metric that these parties can use to compare entities of differing sizes and capital structures: earnings per share (EPS). This 1.5 hour CPE eligible eLearning will provide an overview of the requirements under IFRS for IAS 33, Earnings Per Share, including the computation of basic and diluted earnings per share as well as presentation and disclosure requirements.

 By the end of this course, you should be able to: 

• Recall the fundamental concepts of IAS 33, including the required components of the basic and diluted earnings per share calculations
• Recognize whether certain instruments are within the scope of basic and diluted earnings per share