Earnings Per Share (IAS 33)

Format

Course - Online

Duration

30m

This course is part of the IFRS Certificate Program and provides a foundational overview of IAS 33, Earnings per Share.

Learning outcomes

Recognize scope and general characteristics of IAS 33.
Identify potential ordinary shares.
Calculate basic and diluted earnings per share

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout

Product information

Overview

This course is part of the IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today’s global business environment.

This course addresses the requirements of IAS 33, Earnings per Share, including the following:

How to calculate the various components of earnings per share
The value of the EPS calculation when assessing financial performance of an entity
Disclosures related to earnings per share

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program.

Who should take this course?

Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Prerequisites:	Familiarity with financial reporting and accounting principles under IFRS
Duration:	30m
Format:	Course - Online
Access:	This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£19.00 (CIMA members only)

£25.00

VAT calculated on checkout

Accessibility

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The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.