Here is a list of how changes in accounting policies or methods impact the calculation and disclosure of earnings per share (EPS) under IAS 33, and what steps companies can take to ensure compliance:

1. Changes in accounting policies: If a company changes its accounting policies related to EPS, this may impact the calculation and disclosure of EPS. For example, a change in the treatment of stock options may impact the calculation of diluted EPS. Companies should carefully consider the impact of any changes to accounting policies on EPS and ensure that they are disclosed in the financial statements.
2. Changes in accounting methods: If a company changes its accounting methods related to EPS, this may also impact the calculation and disclosure of EPS. For example, a change in the method used to calculate basic EPS may impact the comparability of EPS across periods. Companies should carefully consider the impact of any changes to accounting methods on EPS and ensure that they are disclosed in the financial statements.
3. Compliance with IAS 8: Companies should follow the requirements of IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors, when making changes to accounting policies or methods related to EPS. This includes disclosing the nature and impact of the change, as well as the reason for the change.
4. Use of retrospective or prospective approach: Companies may need to use a retrospective or prospective approach when making changes to accounting policies or methods related to EPS. The approach will depend on the nature of the change and the impact on EPS. Companies should carefully consider which approach to use and ensure that it is disclosed in the financial statements.
5. Review by auditors and regulators: Companies may need to have changes to accounting policies or methods related to EPS reviewed by auditors or regulators to ensure compliance with IAS 33 and other accounting standards. Companies should be prepared to provide detailed explanations of any changes and their impact on EPS.

Overall, changes in accounting policies or methods can have a significant impact on the calculation and disclosure of EPS under IAS 33. Companies should carefully consider the impact of any changes on EPS and ensure that they comply with the requirements of IAS 8 and other accounting standards. By providing transparent and accurate EPS information to investors and other stakeholders, companies can help to support their long-term financial success.