This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version. Please upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Earnings per share

Background

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

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