Eps ias 33

I want to get the details regarding IAS 33 Earnings Per Share so can you please provide me?

[Kiran Chandar]

IAS 33 Earnings Per Share sets out how to calculate both basic earnings per share (EPS) and diluted EPS.

The calculation of Basic EPS is based on the weighted average number of ordinary shares outstanding during the period

Whereas diluted EPS also includes dilutive potential ordinary shares if they meet certain criteria.

IAS 33 was reissued in December 2003 and applies to annual periods beginning on or after 1 January 2005.

History of IAS 33

January 1996 Exposure Draft E33 Earnings Per Share
February 1997 IAS 33 Earnings Per Share
1 January 1999 Effective date of IAS 33 (1997)
18 December 2003 Revised version of IAS 33 issued by the IASB
1 January 2005 Effective date of IAS 33 (Revised 2003)
7 August 2008 IASB proposes to amend IAS 33. Click for Press Release (PDF 48k).
1 January 2009 Effective date of consequential amendments arising from IAS 1 (2007)

IAS 33 Earnings Per Share