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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 new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

This course covers the concepts and application of IAS 33, Earnings per Share. Earnings per Share is not only an important component in an informed investor's decision-making process but it is also a traditional financial tool used for determining corporate value.


  • Define basic earnings per share
  • Describe diluted earnings per share
  • Calculate diluted earnings per share
  • Identify potential ordinary shares
  • Determine whether ordinary shares are dilutive or anti-dilutive


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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1

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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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