IFRS IAS 33 “Earnings per Share” 

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 puru asked over 1 year ago

Explain about the what does the contents of IFRS IAS 33 “Earnings per Share” includes?

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Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 vijay answered over 1 year ago

IAS 33 “Earnings per Share”

  • – Calculation of earnings per share in accordance with IAS 33;
  • – Earnings per share in the event of the year preferential issue or stock split;
  • – Calculation for the placement of shares at a premium and with the release of rights;
  • – The calculation of diluted earnings per share and issue convertible debtor preferred stock;
  • – Issuance of stock options and warrants on shares;
  • – Identify the circumstances under which an effect of increasing earnings per share;
  • – Conversion of comparative data on earnings per share;
  • – Additional disclosures about earnings per share.

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