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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. The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States. 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 : | 2022 |
| Version : | 1.0 |
| Prerequisites : | None. |
| Experience Level : | Overview |
| Additional Contents : | Complete, no additional material needed. |
| Additional Links : |
IFRS
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| Advance Preparation : | None. |
| Delivery Method : | QAS Self Study |
| Intended Participants : | Anyone needing Continuing Professional Education (CPE). |
| Revision Date : | 06-Dec-2022 |
| 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:
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| 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 Glossary |
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