EPS is an important metric that is widely used by analysts and other external users of financial statements, as well as by management.

      However, despite IAS 33 Earnings per Share being in existence for some years, questions on how to apply it are still frequent.

      Undoubtedly, applying the standard is challenging.

      Helping you to account for EPS

      Using a step-by-step approach and examples, our Earnings per share – IAS 33 handbook (PDF 1.4 MB) will take you from simple basic and diluted EPS calculations to the challenges of more complex application issues related to IAS 33.

      It includes illustrative examples to clarify the practical application of IAS 33 and highlights the impact on EPS for specific instruments.

      Read the handbook

      You can download the handbook as a PDF. If you want to print it, use ‘Auto portrait/landscape’ in your print settings (under ‘orientation’).

      Download

      Earnings per share – IAS 33 handbook

      Read our publication

      More content

      KPMG insights on applying IFRS® Accounting Standards

      Digital hub on the financial reporting impacts of uncertain times