Here is a list of some best practices for companies to follow when calculating and disclosing EPS under IAS 33 and how they can ensure compliance with this standard:

1. Identify potential dilutive securities: Companies should identify all potential dilutive securities, such as stock options, convertible bonds, or warrants, that could impact the calculation of EPS. This will help ensure that the EPS calculation is accurate and reliable.
2. Use consistent and appropriate accounting policies: Companies should ensure that they use consistent and appropriate accounting policies when calculating EPS. This will help ensure that the EPS calculation is reliable and comparable over time.
3. Disclose the calculation methodology: Companies should disclose the methodology used to calculate EPS, including any assumptions or estimates made. This will help investors understand how the EPS figure was arrived at and ensure transparency.
4. Monitor changes in ownership structure: Companies should monitor changes in their ownership structure, such as the issuance of new shares or the conversion of securities, and adjust their EPS calculation accordingly.
5. Ensure accurate financial reporting: Companies should ensure that their financial reporting is accurate and reliable. This includes the timely and accurate recording of financial transactions, as well as the proper classification and disclosure of financial information.
6. Keep abreast of changes to IAS 33: Companies should keep abreast of any changes to IAS 33 and other relevant accounting standards and ensure that their EPS calculation and disclosure practices are up-to-date and compliant with these standards.

Overall, companies can ensure compliance with IAS 33 and enhance the reliability and comparability of their EPS calculation and disclosure by following best practices, using appropriate accounting policies, disclosing the calculation methodology, monitoring changes in ownership structure, ensuring accurate financial reporting, and keeping abreast of changes to relevant accounting standards.