IAS 33 is a financial reporting standard that provides guidance on how companies should calculate and disclose earnings per share (EPS) in their financial statements. This course is designed to provide a comprehensive understanding of IAS 33, including its background, scope, key concepts, and requirements.

The course covers the following topics related to IAS 33:

• Objective and scope of the standard
• Definition of earnings per share
• Basic EPS calculation method
• Diluted EPS calculation method
• Requirements for presenting EPS information in financial statements
• Disclosures related to EPS information
• Examples and case studies to illustrate the application of the standard

By the end of the course, learners should have a clear understanding of the principles and requirements of IAS 33 and be able to apply them to practical scenarios. The course is designed for accounting and finance professionals, as well as students pursuing a career in accounting and finance.