Earnings per share – IAS 33 handbook

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 it are still frequent.

Undoubtedly, applying the standard is challenging.

Helping you to account for EPS

Using a step-by-step approach and examples, our Earnings per share – IAS 33 handbook (PDF 1.4 MB) will take you from simple basic and diluted EPS calculations to the challenges of more complex application issues related to IAS 33.

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

Read the handbook

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