An equity instrument that is subordinate to all other classes of equity instruments. Ordinary share: also known as a common share or common stock. If both parent and consolidated statements are presented in a single report, EPS is required only for the consolidated statements. Other entities that choose to present EPS information must also comply with IAS 33. IAS 33 applies to entities whose securities are publicly traded or that are in the process of issuing securities to the public. The objective of IAS 33 is to prescribe principles for determining and presenting earnings per share (EPS) amounts to improve performance comparisons between different entities in the same reporting period and between different reporting periods for the same entity. IAS 33 (2003) superseded SIC-24 Earnings Per Share – Financial Instruments and Other Contracts that May Be Settled in SharesĪmendments under consideration by the IASB.Click for Press Release (PDF 48k).Įffective date of consequential amendments arising from IAS 1 (2007) Revised version of IAS 33 issued by the IASB

IAS 39 - Financial Instruments: Recognition and Measurement.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).IAS 32 - Financial Instruments: Presentation.IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.IAS 29 - Financial Reporting in Hyperinflationary Economies.IAS 28 - Investments in Associates (2003).IAS 28 - Investments in Associates and Joint Ventures (2011).IAS 27 - Consolidated and Separate Financial Statements (2008).

IAS 27 - Separate Financial Statements (2011).

IAS 26 - Accounting and Reporting by Retirement Benefit Plans.

IAS 22 - Business Combinations (Superseded).

IAS 21 - The Effects of Changes in Foreign Exchange Rates.

IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance.

IAS 19 - Employee Benefits (1998) (superseded).

IAS 15 - Information Reflecting the Effects of Changing Prices (Withdrawn).

IAS 14 - Segment Reporting (Superseded).

IAS 10 - Events After the Reporting Period.

IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors.

IAS 1 - Presentation of Financial Statements.

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