Learning outcomes

What will you learn?

Understand the principles of calculating basic and diluted earnings per share.

Learn the treatment of potential ordinary shares, options, warrants, and convertible instruments.

Explore complex scenarios including rights issues, contingently issuable shares, partly paid shares, and participating equity instruments.

Analyze the impact of instruments issued by subsidiaries, joint ventures, and associates on the reporting entity’s earnings per share.

Gain practical insights into presentation, disclosure, and retrospective adjustments of earnings per share in financial statements.

Course content

Participants

Who is this course designed for?

Accountants and finance professionals aiming to master earnings per share calculations and reporting.

Auditors involved in financial statement analysis and compliance with international standards.

CFOs and financial controllers responsible for accurate financial reporting in multinational companies.

Consultants and advisors assisting clients with IFRS compliance and financial reporting.

Pre-requisites

Necessary Qualifications

A background in accounting, finance, or business administration.

Basic understanding of financial statements and accounting principles.

Experience in financial reporting or audit is recommended.

Familiarity with national accounting standards is beneficial but not mandatory.

Course Content

What will you study?

Profit or loss attributable to the parent entity.

Basic and diluted earnings per share: concepts and calculation.

Dilutive and antidilutive potential ordinary shares.

Options, warrants, and their equivalents.

Convertible instruments and contingently issuable shares.

Contracts that may be settled in ordinary shares or cash.

Written put options and purchased options.

Instruments of subsidiaries, joint ventures, and associates.

Participating equity instruments and two-class ordinary shares.

Partly paid shares.

Presentation and disclosure requirements.

Retrospective adjustments and rights issues.