Here are some examples of how the application of IAS 33 can impact various accounting ratios:

1. Price-to-Earnings (P/E) Ratio: The P/E ratio is calculated by dividing a company's share price by its EPS. If a company's EPS increases due to the application of IAS 33, the P/E ratio will decrease, assuming the share price remains constant. This can indicate that the company is undervalued.
2. Price-to-Book (P/B) Ratio: The P/B ratio is calculated by dividing a company's share price by its book value per share. Book value per share is calculated by subtracting liabilities from assets and dividing by the number of outstanding shares. If a company's EPS increases due to the application of IAS 33, the book value per share may also increase, which can cause the P/B ratio to decrease, assuming the share price remains constant.
3. Return on Equity (ROE) Ratio: The ROE ratio is calculated by dividing a company's net income by its shareholder equity. If a company's EPS increases due to the application of IAS 33, the net income may also increase, which can cause the ROE ratio to increase.
4. Debt-to-Equity (D/E) Ratio: The D/E ratio is calculated by dividing a company's total liabilities by its shareholder equity. If a company's EPS increases due to the application of IAS 33, the shareholder equity may also increase, which can cause the D/E ratio to decrease.
5. Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA) Margin: The EBITDA margin is calculated by dividing a company's EBITDA by its total revenue. If a company's EPS increases due to the application of IAS 33, the EBITDA may also increase, which can cause the EBITDA margin to increase.

Overall, the application of IAS 33 can have a significant impact on various accounting ratios, which can affect the way investors and analysts interpret a company's financial performance.