Welcome to the IAS 33 Earnings per share e-learning module

This module covers the background, scope and principles under IAS 33 Earnings per Share and the application of this Standard. By completion of this module, you will be able to:

  • Calculate basic earnings per share
  • Identify potential ordinary shares and determine whether potential ordinary shares are dilutive or anti-dilutive and
  • Calculate diluted earnings per share.

The duration of this module is about 3 hours and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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