IAS 33 — Earnings Per Share (Part B)

IAS 33 - Earnings Per Share is a crucial accounting standard that determines the amount of earnings attributable to each outstanding share of a company's common stock. In other words, it helps to calculate how much profit each shareholder is entitled to.

In this YouTube video, we will provide a detailed explanation of IAS 33, including its objective, scope, and key concepts. We will also discuss the different types of earnings per share calculations, such as basic EPS and diluted EPS, and the factors that affect them.

Furthermore, we will examine the disclosure requirements under IAS 33, which include presenting earnings per share information in the financial statements and providing information on the potential dilutive effects of certain financial instruments.

Overall, this video is a must-watch for accounting students, professionals, and investors who want to gain a thorough understanding of IAS 33 - Earnings Per Share and its implications for financial reporting. So, sit back, relax, and join us as we dive into the world of EPS.