Here are some suggestions on how one can teach IAS 33 - Earnings per Share:

1. Begin with an introduction to the purpose and importance of EPS, and how it is used by investors and analysts to evaluate a company's performance.
2. Discuss the basic formula for calculating EPS, and illustrate how it can be computed using different scenarios.
3. Highlight the difference between basic EPS and diluted EPS, and explain how to adjust the weighted average number of shares outstanding for potential dilution from convertible securities, options, or warrants.
4. Use examples and case studies to demonstrate the application of IAS 33 in practice, and how to calculate EPS under different circumstances.
5. Explain the concept of potential dilution and the various methods used to calculate the dilutive effect of securities, such as the treasury stock method.
6. Discuss the treatment of preference shares, non-controlling interests, and changes in share capital in the EPS calculation.
7. Encourage students to ask questions and participate in discussions, and provide real-world examples to help them understand the practical implications of the standard.
8. Use visual aids, such as tables, graphs, and charts, to help students visualize the calculations and concepts involved.
9. Emphasize the importance of accurate and transparent EPS reporting, and the potential consequences of misreporting or manipulating EPS data.
10. Finally, encourage students to practice calculating EPS using real-world financial statements and disclosures, and provide feedback and guidance to help them improve their skills and understanding of the standard.