IFRS: Earnings per Share
IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

This course presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in EPS reporting.

Course Publication Date: September 19, 2016

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $15.00!

Author:Michael Walker
Course No:ACT-IFRSEPT-7066
Recommended CPE:1.50
Delivery Method:Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
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Learning Objectives
  • Calculate basic and diluted earnings per share.
  • Describe the presentation and disclosure requirements of IAS 33.
  • Describe the similarities and differences between IFRS and U.S. GAAP in the area of earnings per share.

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Sponsor Number: 109423

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