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!
The formula for calculating basic EPS is relatively straightforward; however, it’s a bit more complicated when it comes to the financial reporting for EPS. There are several specific accounting and disclosure requirements for EPS under IAS 33 Earnings Per Share that you, as a finance professional, need to abide by if your organisation or client is to be IFRS compliant. There are also two different forms of EPS (basic and diluted) that need to be reported, and the calculation to be used differs depending on the specific situation.
In this course, we’ll guide you through the different methods of calculating EPS and the financial reporting requirements outlined in IAS 33.
Provides 4 hours of CPD
What you’ll learn:
- The difference between basic and diluted EPS so you understand when each should be calculated and what information each provides
- The calculations required to determine basic EPS for issues at full market price, share exchanges, bonus issues, right issues and scrip dividends, including worked examples to help you apply these in practice
- How to calculate the diluted EPS for convertible debt or equity instruments, including convertible bonds, share options and warrants and preference shares
- The required disclosures under IAS 33 to ensure you can present the necessary information in the financial statements correctly
- How EPS can be used as a performance indicator, as well as its limitations so you can ensure it’s used effectively
Applying what you learn:
In this course, we also offer you a range of practice questions that you can use to reinforce your knowledge. Having completed this course, you should feel confident calculating and correctly disclosing EPS in a variety of different situations!
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
- 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
- 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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IAS 33 EPS
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