IFRS Learning Module: 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.

This module of the IFRS Learning Module series 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: October 30, 2023

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

Author:Michael Walker
Course No:ACT-IFRSEPT-7063
Recommended CPE:1.50
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Accounting
  
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.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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