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.

The other Segments of this series IFRS Learning Module are:

1. IFRS Learning Module: Presentation of IFRS Financial Statements (Text Based Course)
2. IFRS Learning Module: Accounting Changes and Error Corrections (Text Based Course)
3. IFRS Learning Module: Events after the Reporting Period (Text Based Course)
4. IFRS Learning Module: Inventories (Text Based Course)
5. IFRS Learning Module: Segment Reporting (Text Based Course)
6. IFRS Learning Module: Earnings per Share (Text Based Course)
7. IFRS Learning Module: Property, Plant and Equipment (Text Based Course)