IAS33 BV2009 - IAS 33 International Accounting Standard 33...

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Unformatted text preview: IAS 33 International Accounting Standard 33 Earnings per Share This version includes amendments resulting from IFRSs issued up to 31 December 2008. IAS 33 Earnings Per Share was issued by the International Accounting Standards Committee in February 1997. The Standing Interpretations Committee developed SIC-24 Earnings Per ShareFinancial Instruments and Other Contracts that May Be Settled in Shares (issued November 2000). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 33 with a modified title Earnings per Share . The revised standard also replaced SIC-24. Since then, IAS 33 and its accompanying documents have been amended by the following IFRSs: IFRS 2 Share-based Payment (issued February 2004) IFRS 3 Business Combinations (issued March 2004) IFRS 7 Financial Instruments: Disclosures (issued August 2005) IFRS 8 Operating Segments (issued November 2006) 1 IAS 1 Presentation of Financial Statements (as revised in September 2007) 2 IFRS 3 Business Combinations (as revised in January 2008) 3 IAS 27 Consolidated and Separate Financial Statements (as amended in January 2008). 4 1 effective date 1 January 2009 2 effective date 1 January 2009 3 effective date 1 July 2009 4 effective date 1 July 2009 IASCF 1 IAS 33 C ONTENTS paragraphs INTRODUCTION IN1IN3 INTERNATIONAL ACCOUNTING STANDARD 33 EARNINGS PER SHARE OBJECTIVE 1 SCOPE 24A DEFINITIONS 58 MEASUREMENT 963 Basic earnings per share 929 Earnings 1218 Shares 1929 Diluted earnings per share 3063 Earnings 3335 Shares 3640 Dilutive potential ordinary shares 4163 Options, warrants and their equivalents 4548 Convertible instruments 4951 Contingently issuable shares 5257 Contracts that may be settled in ordinary shares or cash 5861 Purchased options 62 Written put options 63 RETROSPECTIVE ADJUSTMENTS 6465 PRESENTATION 6669 DISCLOSURE 7073A EFFECTIVE DATE 7474A WITHDRAWAL OF OTHER PRONOUNCEMENTS 7576 APPENDICES A Application guidance B Amendments to other pronouncements APPROVAL BY THE BOARD OF IAS 33 ISSUED IN DECEMBER 2003 BASIS FOR CONCLUSIONS ILLUSTRATIVE EXAMPLES 2 IASCF IAS 33 International Accounting Standard 33 Earnings per Share (IAS 33) is set out in paragraphs 176 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....
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IAS33 BV2009 - IAS 33 International Accounting Standard 33...

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