CPD Course: Managing Remote Teams

IAS 33 Earnings per Share

Earnings per share (EPS) is one of the most widely used metrics in financial analysis. It’s so important, in fact, that it’s the only financial ratio to have its own accounting standard! 

In its simplest terms, EPS tells us how much a company earns in profits per share it has in issue, effectively showing the amount of profit attributable to each share. Essential information for a current or future investor! But, although it might sound like a simple formula, when it comes to accounting for EPS, there are, in fact, quite a lot of complexities involved. 

There are two different forms of EPS that need to be reported, and the calculation to be used differs depending on the specific situation. On top of this, there are a number of specific accounting and disclosure requirements for EPS under IAS 33 Earnings Per Share that you, as an accountant, need to abide by if your organisation is to be IFRS compliant.

Provides 4 hours of CPD

  • The difference between basic and diluted EPS so you know which one to calculate and under what conditions it must be presented
  • The various calculations required to determine basic and diluted EPS, including worked examples to help you apply these in practice
  • How rights issues and bonus issues impact EPS and how this affects the related accounting requirements
  • All of the required disclosures under IAS 33 to ensure you are accurately presenting EPS to the shareholders
  • The key ways that EPS is used as a performance indicator as well its the limitations

In this course, we also offer you a range of practice questions that you can use to reinforce your learning and cement your knowledge.

By correctly answering the accompanying test questions, you can earn a certificate of completion for your completed CPD hours.

What’s included in the course?


  • Thoroughly explores the concepts, theories and models for this topic
  • The content is professionally explained by our expert tutors alongside a visual presentation
  • Come with downloadable audio files so you can listen to the content offline and on the go


  • Full coverage of the video content using engaging and easy-to-follow language
  • A range of examples to show you how these concepts might apply to real-life situations, e.g. in finance
  • A practical exercise for each module based on the subject’s application in a finance team

Learning questions

  • A series of questions designed to test your understanding of what you’ve learnt on the course
  • Designed to get you to apply what you’ve learned to scenarios and commit the theory to memory

Presentation slides

  • The visual presentation from the video can be accessed for note-taking and for browsing alongside the video or audio download
  • Can be viewed as still slides or in an interactive format to move around the screen

Purchasing the course

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