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 principles and requirements for the calculation and presentation 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 and presentation of earnings per share.
3. 2014: In 2014, the IASB issued amendments to IAS 33 related to the presentation of items of income and expense in the calculation of earnings per share.

Potential future developments in this area could include:

1. Further amendments to IAS 33 to reflect changes in accounting and financial reporting practices, as well as changes in the business environment.
2. Greater focus on the disclosure of information about earnings per share, particularly with respect to the impact of earnings per share on the financial performance and position of companies.
3. Increased use of technology and data analytics to support the identification and measurement of earnings per share, as well as to support the analysis of the impact of earnings per share on the financial performance and position of companies.
4. Greater emphasis on the integration of financial and non-financial information in the disclosure of earnings per share, particularly with respect to environmental, social, and governance (ESG) factors.

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 in relation to earnings per share.