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Earnings per share


IAS 33 Earnings per Share provides a standardised approach to the calculation of basic and diluted earnings per share (EPS).  The calculation of diluted EPS is complex and has the potential for simplification. There are also several areas of divergence between IFRSs and US GAAP in the required calculations.


Current status of the project

The IASB published Exposure Draft Simplifying Earnings per Share in August 2008.

Work on this project has since been deferred – the IASB will consider whether to restart the project as part of its three-yearly agenda consultation.


Project milestones

November 2005 Added to the active agenda
7 August 2008 Exposure Draft Simplifying Earnings per Share published Comment deadline 5 December 2008

Related Discussions

  • Earnings per Share

  • May 20, 2008

  • The Board discussed sweep issues identified by the Board and external reviewers in the review process of the pre-ballot draft of proposed amendments to IAS 33 Earnings per Share. The pre-ballot draft was not included in the observer notes for this meeting.

  • Earnings per Share

  • Jul 17, 2007

  • The Board continued with its discussions with a view to finalising the short-term convergence project with the FASB on the amendment to IAS 33.

  • Earnings per Share

  • Mar 22, 2007

  • The purpose of this session was to discuss various amendments to IAS 33 Earnings per Share in order to finalise the short-term convergence project.

  • Treasury Stock Method

  • Jun 20, 2006

  • At the January 2006 meeting, the Board decided that the (amended) treasury stock method should also be used to calculate the dilutive effect of convertible instruments on EPS calculations. This would replace the 'if converted' method that is used for these instruments at present.

  • Convergence Topics

  • Jul 18, 2002

  • The Board discussed certain areas of difference among major national accounting standards and IAS where there are opportunities for convergence.

All Related