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IFRS: Earnings Per Share (IAS 33)

Publisher: AICPA
Availability: Online Access
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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
When you complete 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

Advanced Preparation: None

Note: Accessible immediately after completing the purchase process on

NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1
IFRS: Earnings Per Share (IAS 33)
IFRS: Earnings Per Share (IAS 33)
CPE On-Demand
Product# 159737
Availability: Online Access 1 Year
For registered users only
AICPA Member:$50.00
Your Price:$70.00
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