1. Rajesh Kevin Sanjay Earning Per Share IAS 33

2.  History  Objectives  Scope  Requirement for E.P.S  Terms Used in E.P.S  Disclosure  Meaning of E.P.S  Benefits of E.P.S  Types of E.P.S Overview

3.  Company’s earning  Common Stock allocation  Profitability Earning Per Share

4.  For example, Assume that a company has a net income of $25 million. If the company pays out $1 million in preferred dividends and has 10 million shares for half of the year and 15 million shares for the other half, the EPS would be $1.92). E.P.S

6.  Calculation of Income  Time Series  Earning vs. Dividends Advantages/ Benefits of E.P.S

7.  Basic Earning Per Share  Diluted Earning Per Share Types of E.P.S

8. January 1996Exposure Draft E33 Earnings Per Share February 1997IAS 33 Earnings Per Share 1 January 1999Effective date of IAS 33 (1997) 18 December 2003 Revised version of IAS 33 issued by the IASB 1 January 2005Effective date of IAS 33 (Revised 2003) 7 August 2008IASB proposes to amend IAS 33. 1 January 2009 Effective date of consequential amendments arising from IAS 1 (2007) History of IAS 33

9.  Prescribe Principles and  Presentation of E.P.S  Improve Performance Comparison Objective

10. This Standard shall apply to:  the separate or individual financial statements of an entity:  whose ordinary shares or potential ordinary shares are traded in a public market or,  that files, or is in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing ordinary shares in a public market; and Scope

11. The consolidated financial statements of a group with a parent:  whose ordinary shares or potential ordinary shares are traded in a public market local and regional markets) or  that files, or is in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing ordinary shares in a public market. Scope

12.  Profit or loss from continuing operations attributable to the ordinary equity holders of the parent entity,  Profit or loss attributable to the ordinary equity holders of the parent entity for the period for each class of ordinary shares that has a different right to share in profit for the period. Requirement to Present E.P.S

13.  Antidilution  A contingent share agreement  Contingently issuable ordinary shares  Dilution  Options, warrants and their equivalents Terms Used in IAS 33

14.  An ordinary share  A potential ordinary share  Put options on ordinary shares Terms Used Cont’d

15. Disclosure Disclosure in the notes Discontinued operations ReconciliationsAdjusted

16. IAS 34 : Interim Financial Reporting Questions & Discussion