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

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.