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EPS is an important metric that is widely used by analysts and other external users of financial statements, as well as by management.

However, despite IAS 33 Earnings per Share being in existence for some years, questions on how to apply this standard are still frequent.


Facing up to the challenge

The International Accounting Standards Board (the Board) has tried to address the application issues – publishing proposed improvements in August 2008 – but had to shelve the project in view of other priorities following the financial crisis.

Undoubtedly, applying the standard is challenging.

Gaps in its coverage or apparent inconsistencies with other standards have not been addressed and the requirements for calculating the impact on EPS for some instruments often seem to be based on 'rules' rather than principles.


Helping you to account for EPS

Using a step-by-step approach and examples, our IFRS handbook: Earnings per share will take you from simple basic and diluted EPS calculations to the challenges of more complex application issues related to IAS 33.

Based on actual questions that have arisen in practice around the world, this handbook explains the conclusions that we have reached on many interpretative issues.

It includes illustrative examples to clarify the practical application of IAS 33 and highlights the impact on EPS for specific instruments.

It supplements our current interpretative guidance contained within chapter 5.3 of our publication Insights into IFRS.


Read the handbook

You can download the handbook as a PDF (PDF 2.3 MB). If you want to print it, use ‘Auto portrait/landscape’ in your print settings (under ‘orientation’).