International Accounting Standard (IAS) 33 «Earnings per share»

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International Accounting Standard
(IAS) 33
(Revised 2005)

Earnings per share

См. документ на русском языке

This International Accounting Standard was approved by the IASC Board in January 1997 and became effective for financial statements covering periods beginning on or after 1 January 1998.

In 1999, paragraph 45 was amended to replace references to IAS 10, contingencies and events occurring after the balance sheet date, by references to IAS 10 (revised 1999), events after the balance sheet date.

The following SIC interpretation relates to IAS 33:

— SIC-24: earnings per share — financial instruments and other contracts that maybe settled in shares.

This version includes amendments resulting from new and amended IFRSs issued up to 31 December 2005.

Contents	paragraphs
INTRODUCTION	IN1-IN3
INTERNATIONAL ACCOUNTING STANDARD 33 EARNINGS PER SHARE
OBJECTIVE	1
SCOPE	2-4
DEFINITIONS	5-8
MEASUREMENT	9-63
Basic earnings per share	9-29
Earnings	12-18
Shares	19-29
Diluted earnings per share	30-63
Earnings	33-35
Shares	36-40
Dilutive potential ordinary shares	41-63
Options, warrants and their equivalents	45-48
Convertible instruments	49-51
Contingently issuable shares	52-57
Contracts that may be settled in ordinary shares or cash	58-61
Purchased options	62
Written put options	63
RETROSPECTIVE ADJUSTMENTS	64-65
PRESENTATION	66-69
DISCLOSURE	70-73
EFFECTIVE DATE	74
WITHDRAWAL OF OTHER PRONOUNCEMENTS	75-76
APPENDICES
A Application guidance
B Amendments to other pronouncements
APPROVAL OF IAS 33 BY THE BOARD
BASIS FOR CONCLUSIONS
ILLUSTRATIVE EXAMPLES

International Accounting Standard 33 Earnings per Share (IAS 33) is set out in paragraphs 1-76 and Appendices A and B. All the paragraphs have equal authority but retain the IASC format of the Standard when it was adopted by the IASB. IAS 33 should be read in the context of its objective and the Basis for Conclusions, the Preface to International Financial Reporting Standards and the Framework for the Preparation and Presentation of Financial Statements. IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors provides a basis for selecting and applying accounting policies in the absence of explicit guidance.

Introduction