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IFRS Module 6 Earnings Per ShareCode: 22-IFRS6
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Module 6 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.
After completing this course, participants should be able to:
- 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.
Presentation Method: QAS Self-Study
CPE credit: 3 Hours
Program Level: Intermediate
Prerequisites: General understanding of GAAP and Accounting.
Advance Preparation: None
Exam expiration date: Participants must submit exams for grading within one year from the date of purchase.