Here is a list of how potential dilutive securities impact the calculation of diluted earnings per share (EPS) under IAS 33, as well as the methods used to account for these securities:

1. Definition of dilutive securities: Dilutive securities are financial instruments, such as stock options or convertible bonds, that have the potential to increase the number of ordinary shares outstanding and dilute the earnings per share.
2. Calculation of diluted EPS: When calculating diluted EPS, potential dilutive securities are included in the calculation. The numerator (net income) is the same as the basic EPS calculation, but the denominator is adjusted to include the number of ordinary shares that would be outstanding if all potential dilutive securities were converted into ordinary shares.
3. Dilution effect: Potential dilutive securities have a dilution effect on EPS because they increase the number of ordinary shares outstanding. This dilution can reduce the EPS and impact the company's financial performance.
4. Treasury stock method: The treasury stock method is one of the methods used to account for potential dilutive securities. Under this method, it is assumed that the proceeds from the exercise of potential dilutive securities are used to repurchase ordinary shares at the average market price during the period. The number of shares that could be repurchased is added to the denominator of the diluted EPS calculation.
5. If-converted method: The if-converted method is another method used to account for potential dilutive securities. This method assumes that convertible securities are converted into ordinary shares at the beginning of the period, and the number of shares resulting from the conversion is added to the denominator of the diluted EPS calculation.

Overall, potential dilutive securities have a significant impact on the calculation of diluted EPS under IAS 33. Companies need to carefully consider the impact of these securities and use appropriate methods to account for them. By providing accurate and reliable EPS information to investors and other stakeholders, companies can support their long-term financial success and investor confidence.