IAS 33: earnings per share

Plain-English guides to IAS 33 earnings per share, each with a worked example.

IAS 33 sets out how listed companies calculate basic and diluted EPS. 1 guide, all free.

1 guide

IAS 33 basic and diluted earnings per share4 minute readIAS 33 earnings per share explained: basic EPS, weighted average shares, diluted EPS for options and convertibles, presentation and the IFRS 18 changes.

About these guides

The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.