IAS 33 — Earnings per Share
Modules of the standard
- Concepts42 publishedNormative and pedagogical mapping.
- Questions85 publishedTrue/false, quizzes, calculations, entries, mini-cases, judgment.
- Practical cases5 publishedProgressive cases, from beginner to expert.
- Workpapers4 publishedWorking papers with calculations and entries.
- Professional file1 publishedSimulation of a full engagement.
- Exams2 publishedSealed, versioned final exams.
- Explanations (lessons)12 publishedLesson explanations, chapter by chapter.
Practical cases
- Basic earnings per share of a listed company: numerator after the preference dividend and weighted average number with dated issue and repurchaseL1Beginner
- Bonus issue, reverse share split and cumulative preference shares: restatement of the comparative periodsL2Intermediate
- Rights issue with a bonus element: adjustment factor, weighting of the year and restated comparative earnings per shareL3Advanced
- Diluted earnings per share: convertible bonds, options and ranking by incremental earnings per shareL3Advanced
- File of a listed group: continuing and discontinued operations, contingent shares, written put, share or cash settlement, presentation and disclosuresL4Expert
- File of a listed group: basic and diluted earnings per share, retrospective restatements, presentation and disclosures (IAS 33)L4Expert
Workpapers
- Weighted average number of shares schedule: tranches, events with no change in resources and adjustment factor
- Basic earnings per share computation: attributable earnings, preference dividends and weighted average number
- Diluted earnings per share: adjustments, dilutive instruments, ranking by incremental earnings per share and stop at the antidilutive effect
- Retrospective restatement and presentation of earnings per share: comparatives, discontinued operations and reconciliations
Concepts by topic
Mapping texts (concept labels, objectives, paragraph summaries) are available in French only for now.
Purpose and scope
- Purpose of the standardImportant2 questions
- Entities required to present earnings per shareCore2 questions
- Separate and consolidated financial statementsAdvanced1 question
Definitions: ordinary and potential ordinary shares
- Ordinary share, potential ordinary share, dilutionCore2 questions
Basic earnings: the numerator
- Basic earnings per share formulaCore3 questions
- Profit attributable to ordinary equity holdersCore3 questions
- Preference dividendsCore3 questions
- Cumulative and non-cumulative preference sharesCore3 questions
- Settlement differences on preference sharesAdvanced1 question
- Participating instruments and classes of sharesSpecialised1 question
Weighted average number of shares
- Weighted average number of sharesCore3 questions
- Mandatorily convertible instrumentsImportant2 questions
- Partly paid sharesAdvanced1 question
- Contingently issuable shares (basic)Important3 questions
Bonus element and retrospective adjustment
- Bonus issue and share splitCore3 questions
- Reverse share splitImportant3 questions
- Rights issue with a bonus elementCore3 questions
- Retrospective adjustment of all periodsCore3 questions
- Corrections of errors and changes in policiesImportant2 questions
- Prior-period diluted earnings per shareAdvanced1 question
Diluted earnings per share
- Principle of diluted earnings per shareImportant2 questions
- Adjusting the diluted numeratorCore3 questions
- Convertible instrumentsCore3 questions
- Options and warrants: the treasury share methodCore3 questions
- Dilution testCore3 questions
- Order of including instrumentsCore3 questions
- Contingently issuable shares (diluted)Important3 questions
- Contracts settled in shares or cashAdvanced1 question
- Purchased optionsAdvanced1 question
- Written put optionsAdvanced1 question
- Employee share optionsAdvanced1 question
Presentation
- Presentation on the face of the income statementCore2 questions
- Discontinued operationsCore3 questions
Disclosure
- Reconciliation of numerators and denominatorsCore3 questions
- Antidilutive instruments and subsequent eventsAdvanced1 question
- Other amounts per shareAdvanced1 question
Boundaries with other standards
- Link with IAS 32Specialised1 question
- Link with IFRS 2Specialised1 question
- Link with IFRS 5Specialised1 question
- Link with IAS 1 and IFRS 18Specialised1 question
- Link with IAS 8 and IAS 10Specialised1 question
- Link with IAS 12Specialised1 question