Editorial Note

Issue date

IAS 33 Earnings per Share (2003) was originally issued in December 2003, effective from 1 January 2005. All effective amendments issued since that date are reflected in the text of the standard. Detailed editorial notes set out the history of major amendments, and prospective amendments not yet effective.

Key amendments

The standard incorporates the following amendments that are already effective:

IFRS 9 Financial Instruments (July 2014), effective for annual reporting periods beginning on or after 1 January 2018;

IFRS 10 Consolidated Financial Statements (May 2011), effective for annual reporting periods beginning on or after 1 January 2014;

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.