IAS 33, which deals with the calculation and disclosure of earnings per share (EPS), can interact with other accounting standards in several ways. Here are some examples of how IAS 33 interacts with other accounting standards:

1. IFRS 9 Financial Instruments: IAS 33 interacts with IFRS 9, which governs the classification and measurement of financial assets and liabilities. Changes in the fair value of financial assets and liabilities can impact net income, which in turn affects EPS. Therefore, changes in the classification and measurement of financial instruments can have an impact on the calculation of EPS.
2. IAS 1 Presentation of Financial Statements: IAS 1 requires companies to provide additional information on the calculation of EPS, including the weighted average number of shares outstanding during the reporting period. This information is necessary for investors and analysts to accurately evaluate a company's financial performance and potential for growth.
3. IAS 32 Financial Instruments: Presentation: IAS 32 governs the presentation of financial instruments, including equity instruments, which can impact the calculation of EPS. For example, the treatment of convertible debt or preferred shares as equity or debt can impact the calculation of EPS.
4. IAS 36 Impairment of Assets: IAS 36 deals with the impairment of assets and requires companies to test assets for impairment when there are indications that the assets may be impaired. Impairment charges can impact net income, which in turn affects EPS.
5. IFRS 16 Leases: IFRS 16 governs the accounting treatment of leases and can impact the calculation of EPS if a company has significant lease obligations. The recognition of lease expenses can impact net income, which in turn affects EPS.

Overall, the interaction of IAS 33 with other accounting standards highlights the importance of considering the impact of multiple standards on financial reporting. Companies must be aware of the interaction of different standards and ensure that they comply with all relevant standards to maintain accurate and consistent financial reporting.