IAS 33 Module 3: Basic EPS Calculation

In this video, we explore the Basic Earnings Per Share (EPS) calculation under IAS 33 Earnings per Share. EPS is one of the most important performance indicators in financial reporting and a key topic for ACCA DipIFR candidates. The session explains how to calculate basic EPS by dividing profit attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. It also highlights adjustments required for share issues, bonus issues, and rights issues, supported by practical examples and exam-focused scenarios to ensure full understanding and accurate application of IAS 33. Topics Covered: • Overview of IAS 33 Earnings per Share • Concept of basic EPS • Profit attributable to ordinary shareholders • Weighted average number of shares • Treatment of bonus issues • Treatment of rights issues • Practical EPS calculation examples • Common exam scenarios and tips 🎓 Want to master IFRS and prepare for the ACCA DipIFR exam? Join the full course here: https://the-financeer.com/courses/acc... Ideal for: • ACCA DipIFR candidates • Accounting and finance professionals • Auditors and financial reporting specialists • Anyone seeking a practical understanding of IAS 33 #IAS33 #IFRS #DipIFR #EPS #EarningsPerShare #FinancialReporting #ACCA #Accounting #Finance #IFRSLearning