Here is a list of the scope of IAS 33:

1. IAS 33 applies to all entities that have publicly traded shares or that are in the process of issuing public shares.
2. IAS 33 applies to both basic and diluted earnings per share (EPS) calculations.
3. IAS 33 requires the disclosure of EPS information in the financial statements of entities that have publicly traded shares or that are in the process of issuing public shares.
4. IAS 33 requires entities to present basic EPS and diluted EPS in their income statement.
5. IAS 33 requires entities to disclose the amounts used in the calculation of basic and diluted EPS, as well as the assumptions and methods used.
6. IAS 33 requires entities to adjust their EPS calculations for the impact of certain events, such as stock splits, rights issues, and bonus issues.

Overall, the scope of IAS 33 is broad and applies to all entities that have publicly traded shares or that are in the process of issuing public shares, regardless of their industry or location. The standard sets out detailed requirements for calculating and disclosing EPS in financial statements, including the adjustment of EPS calculations for certain events and the disclosure of the assumptions and methods used.