IAS 33Earnings per Share

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1Objective
2Data
3Documents
4Analysis
5Calculation
6Entries
7Judgment
8Conclusion
9References

L1Foundation(2)

Foundation
Weighted average number of shares schedule: tranches, events with no change in resources and adjustment factor
Basic earnings per share of a listed company: numerator after the preference dividend and weighted average number with dated issue and repurchase
≈ 60 min
Foundation
Basic earnings per share computation: attributable earnings, preference dividends and weighted average number
Basic earnings per share of a listed company: numerator after the preference dividend and weighted average number with dated issue and repurchase
≈ 45 min

L2Intermediate(4)

Intermediate
Weighted average number of shares schedule: tranches, events with no change in resources and adjustment factor
Weighted average number for 20X6
Bonus issue, reverse share split and cumulative preference shares: restatement of the comparative periods · Situation 1 of 2
≈ 60 min
Intermediate
Weighted average number of shares schedule: tranches, events with no change in resources and adjustment factor
Restated 20X5 comparative
Bonus issue, reverse share split and cumulative preference shares: restatement of the comparative periods · Situation 2 of 2
≈ 60 min
Intermediate
Basic earnings per share computation: attributable earnings, preference dividends and weighted average number
Basic earnings per share 20X6
Bonus issue, reverse share split and cumulative preference shares: restatement of the comparative periods · Situation 1 of 2
≈ 45 min
Intermediate
Basic earnings per share computation: attributable earnings, preference dividends and weighted average number
Restated basic earnings per share 20X5
Bonus issue, reverse share split and cumulative preference shares: restatement of the comparative periods · Situation 2 of 2
≈ 45 min

L3Advanced(6)

Advanced
Weighted average number of shares schedule: tranches, events with no change in resources and adjustment factor
Rights issue with a bonus element: adjustment factor, weighting of the year and restated comparative earnings per share
≈ 60 min
Advanced
Retrospective restatement and presentation of earnings per share: comparatives, discontinued operations and reconciliations
Rights issue with a bonus element: adjustment factor, weighting of the year and restated comparative earnings per share
≈ 60 min
Advanced
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Options
Diluted earnings per share: convertible bonds, options and ranking by incremental earnings per share · Situation 1 of 4
≈ 75 min
Advanced
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Convertible bond A
Diluted earnings per share: convertible bonds, options and ranking by incremental earnings per share · Situation 2 of 4
≈ 75 min
Advanced
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Convertible bond B
Diluted earnings per share: convertible bonds, options and ranking by incremental earnings per share · Situation 3 of 4
≈ 75 min
Advanced
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Converted bond C
Diluted earnings per share: convertible bonds, options and ranking by incremental earnings per share · Situation 4 of 4
≈ 75 min

L4Expert(13)

Expert
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Contingent shares
File of a listed group: continuing and discontinued operations, contingent shares, written put, share or cash settlement, presentation and disclosures · Situation 1 of 3
≈ 75 min
Expert
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Written put options
File of a listed group: continuing and discontinued operations, contingent shares, written put, share or cash settlement, presentation and disclosures · Situation 2 of 3
≈ 75 min
Expert
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Bonds settleable in shares
File of a listed group: continuing and discontinued operations, contingent shares, written put, share or cash settlement, presentation and disclosures · Situation 3 of 3
≈ 75 min
Expert
Retrospective restatement and presentation of earnings per share: comparatives, discontinued operations and reconciliations
20X6 presentation
File of a listed group: continuing and discontinued operations, contingent shares, written put, share or cash settlement, presentation and disclosures · Situation 1 of 2
≈ 60 min
Expert
Retrospective restatement and presentation of earnings per share: comparatives, discontinued operations and reconciliations
Restated 20X5 comparative
File of a listed group: continuing and discontinued operations, contingent shares, written put, share or cash settlement, presentation and disclosures · Situation 2 of 2
≈ 60 min
Expert
Weighted average number of shares schedule: tranches, events with no change in resources and adjustment factor
File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33)
≈ 60 min
Expert
Basic earnings per share computation: attributable earnings, preference dividends and weighted average number
Continuing operations
File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33) · Situation 1 of 2
≈ 45 min
Expert
Basic earnings per share computation: attributable earnings, preference dividends and weighted average number
Total profit
File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33) · Situation 2 of 2
≈ 45 min
Expert
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Options
File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33) · Situation 1 of 3
≈ 75 min
Expert
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Contingent shares
File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33) · Situation 2 of 3
≈ 75 min
Expert
Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
Convertible bond
File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33) · Situation 3 of 3
≈ 75 min
Expert
Retrospective restatement and presentation of earnings per share: comparatives, discontinued operations and reconciliations
Restated 20X5 comparative
File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33) · Situation 1 of 2
≈ 60 min
Expert
Retrospective restatement and presentation of earnings per share: comparatives, discontinued operations and reconciliations
20X6 presentation
File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33) · Situation 2 of 2
≈ 60 min