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IFRS Learning Module 6: Earnings per Share - 3 CPE Credit Hours

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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.
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IFRS Learning Module 6: Earnings per Share - 3 CPE

IFRS Learning Module 6: Earnings per Share - 3 CPE
Price: No additional charge

Manufacturer: Michael Walker

Title: IFRS Learning Module 6: Earnings per Share

CPE Hours: 3 Hours

Field of Study: Accounting (100%)

Prerequisites: None

Level: Overview

Learning Objectives

After completing this course, participants should be able to:

• 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.

 

Introduction

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.

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.

 

Table of Contents

MODULE VI:  EARNINGS PER SHARE ................................................................................................. 4

1.0   INTRODUCTION TO IAS 33 .................................................................................................................. 4

1.1   Objective ....................................................................................................................................... 4

1.2   Scope ............................................................................................................................................. 4

2.0   CAPITAL STRUCTURES ........................................................................................................................ 5

3.0   BASIC EARNINGS PER SHARE .............................................................................................................. 6

3.1   Basic EPS computation ................................................................................................................. 6

3.2   Profit or loss attributable to ordinary equity holders ................................................................... 6

3.3   Weighted-average number of shares outstanding ......................................................................... 7

4.0   DILUTED EARNINGS PER SHARE .........................................................................................................12

4.1   Dilutive and anti-dilutive securities .............................................................................................12

4.2   Treasury share method.................................................................................................................13

4.3   If-converted method .....................................................................................................................14

4.4   Contingently issuable shares .......................................................................................................15

5.0   PRESENTATION AND DISCLOSURE......................................................................................................16

5.1   Presentation .................................................................................................................................16

5.2   Disclosure ....................................................................................................................................17

6.0   IFRS & U.S. GAAP CONVERGENCE ..................................................................................................18

6.1   ASC 260 Earnings per Share .......................................................................................................18

6.2   IAS 33 & ASC 260: Similarities and differences ..........................................................................18

6.3   IASB & FASB exposure drafts .....................................................................................................19

7.0   MODULE SUMMARY...........................................................................................................................23

8.0   REVIEW ANSWERS .............................................................................................................................24

9.0   GLOSSARY .........................................................................................................................................29

10.0   FINAL EXAM ....................................................................................................................................34

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