IFRS: Earnings Per Share (IAS 33)

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1.0 Credits

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.


  • 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.

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