IFRS: Earnings Per Share (IAS 33)

Financial accounting & reporting

Course

IFRS: Earnings Per Share (IAS 33)

Instructor: AICPA Professional Development Staff

  • Format

    Course - Online

  • Level

    Basic

  • Duration

    1 hour

The purpose of this course is to familiarise you with the concepts and application of IAS 33, Earnings per Share. Earnings per Share is an important component of an informed investor's decision-making process and a traditional financial tool used for determining corporate value.

Learning outcomes

  • Learning outcomes: Upon completion of 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

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Product information

Overview

The purpose of this course is to familiarise you with the concepts and application of IAS 33, Earnings per Share. Earnings per Share is an important component of an informed investor's decision-making process and a traditional financial tool used for determining corporate value.

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Accounting
Prerequisites:Familiarity with financial reporting and accounting principles under IFRS
Programme level:Basic
Duration:1 hour
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Instructor

  • AICPA Professional Development Staff