Here is a list of how IAS 33 has evolved over time and potential future developments in this area:

1. 1997: The original version of IAS 33 was issued by the International Accounting Standards Committee (IASC) in 1997. This version established the basic principles and requirements for the calculation and disclosure of earnings per share.
2. 2003: In 2003, IAS 33 was revised to align it with other IFRS standards and to provide additional guidance on the calculation of diluted earnings per share.
3. 2010: In 2010, IAS 33 was amended to provide additional guidance on the impact of potential dilutive securities, such as convertible bonds and options.
4. 2014: In 2014, the International Accounting Standards Board (IASB) issued amendments to IAS 33 related to the calculation of EPS for transactions that involve the issuance of new shares or potential dilutive securities.
5. 2018: In 2018, the IASB issued amendments to IAS 33 related to the classification of financial instruments that could impact the calculation of EPS.

Potential future developments in this area could include:

1. Further amendments to IAS 33 to align it with other IFRS standards and to provide additional guidance on the calculation of EPS.
2. Increased emphasis on non-GAAP measures of earnings, such as adjusted EPS, as investors and other stakeholders seek more detailed and nuanced information about a company's financial performance.
3. Greater scrutiny of companies' EPS calculations by regulators and investors, particularly in light of recent controversies related to accounting practices and financial reporting.
4. Potential changes to the accounting treatment of complex securities, such as convertible bonds and options, that could impact the calculation of diluted EPS.

Overall, as the accounting and regulatory landscape continues to evolve, it is likely that IAS 33 will also evolve to meet the changing needs of investors, companies, and other stakeholders.