CPE Self-Study

IFRS: Earnings Per Share (IAS 33)

Publisher: AICPA
  • $50.00-$70.00
    IFRS: Earnings Per Share (IAS 33) Online Access Product #: 159737
    AICPA Member: $50.00
    Non-Member: $70.00
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    Contact a representative for group pricing. 800.634.6780 (Option 1) | Contact Us Product #: GT-ICERT2CPS

AICPA's IFRS Certificate Program

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance in international accounting standards that are necessary in today's global business environment. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to familiarize you with the concepts and application of IAS 33, Earnings per Share. Earnings per Share is not only an important component of an informed investor's decision-making process, but it is also a traditional financial tool used for determining corporate value.

Learning Objectives

Upon completion of this course, you will be able to:

  • Describe the scope of IAS 33, Earnings per Share
  • Describe and calculate basic earnings per share
  • Understand the concepts of dilution and antidilution
  • Describe and calculate diluted earnings per share
  • Identify potential ordinary shares and contingently issuable ordinary shares
  • Determine whether ordinary shares are dilutive or anti-dilutive
  • Understand required presentation of earnings per share and required disclosures

Prerequisite: None

Advance Preparation: None

System Requirements

About the Publisher


About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.

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