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IFRS Learning Module 6: Earnings per Share (Course Id 367)

Updated / QAS / Registry
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Author : Michael J Walker, CPA
Course Length : Pages: 20 ||| Review Questions: 15 ||| Final Exam Questions: 15
CPE Credits : 3.0
IRS Credits : 0
Price : $26.95
Passing Score : 70%
Course Type: NASBA QAS - Text - Technical - NASBA Registry
Primary Subject-Field Of Study:

Accounting - Accounting for Course Id 367

Description :

IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards (“IFRS”). IFRS represents the global accounting principles that provide the foundation for most of the world’s financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

Module 6 of the IFRS Learning Module series presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The course also discusses the IASB’s and FASB’s efforts towards achieving convergence in EPS reporting.

Usage Rank : 0
Release : 2023
Version : 1.0
Prerequisites : None.
Experience Level : Overview
Additional Contents : Complete, no additional material needed.
Additional Links :
Advance Preparation : None.
Delivery Method : QAS Self Study
Intended Participants : Anyone needing Continuing Professional Education (CPE).
Revision Date : 08-Sep-2023
NASBA Course Declaration : Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.
Approved Audience :

NASBA QAS - Text - Technical - NASBA Registry - 367

Keywords : Accounting, IFRS, Learning, Module 6, Earnings, per, Share, cpe, cpa, online course
Learning Objectives :

Module Learning Objectives

After studying this module participants should be able to:
  • 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.
Course Contents :

Module 6:  Earnings per Share

1.0   Introduction to IAS 33

1.1   Objective

1.2   Scope

2.0   Capital Structures

3.0   Basic Earnings per Share

3.1   Basic EPS computation

3.2   Profit or loss attributable to ordinary equity holders

3.3   Weighted-average number of shares outstanding

4.0   Diluted Earnings per Share

4.1   Dilutive and anti-dilutive securities

4.2   Treasury share method

4.3   If-converted method

4.4   Contingently issuable shares

5.0   Presentation and Disclosure

5.1   Presentation

5.2   Disclosure

6.0   IFRS & U.S. GAAP Convergence

6.1   ASC 260 Earnings per Share

6.2   IAS 33 & ASC 260: Similarities and differences

6.3   IASB & FASB exposure drafts

7.0   Module Summary



CPE Accounting Course: https://www.cpethink.com/ifrs-cpe-for-cpas
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