IFRS In-Depth: Earnings per Share ON DEMAND
Available Until
Your Desk
2.0 Credits
Member Price $58.00
Non-Member Price $67.00
Overview
This course presents an overview of IAS 33 Earnings per Share and includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The materials also discuss the IASB’s and FASB’s efforts towards achieving convergence in EPS reporting.
Highlights
Capital Structures. Basic earnings per Share. Diluted Earnings per Share. Presentation and Disclosure. IFRS and U.S. GAAP Convergence.
Prerequisites
None.
Designed For
CPAs, CFOs, controllers, financial professionals, and auditors.
Objectives
Discuss and 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.
Preparation
None.
Notice
None.
Leader(s):
Leader Bios
Michael Walker, Western CPE
Michael J. Walker, CPA, is based in New England and has decades of accounting experience in the financial services, information technology services, and construction industries. He has an extensive technical accounting background that includes hands-on experience with U.S. GAAP and International Financial Reporting Standards (IFRS). His expertise includes accounting for financial instruments, securitizations, and other banking products. He graduated from Bentley University with a BS in finance and an MS in accountancy.
Non-Member Price $67.00
Member Price $58.00