Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
Earnings per share (EPS) is one of the most widely used and closely scrutinised metrics in financial reporting, yet its calculation under IAS 33 requires careful application of both technical rules and professional judgement. This course provides a comprehensive understanding of basic and diluted EPS, covering key adjustments for bonus and rights issues, convertible instruments, and options, while also addressing common practical errors encountered in real-world reporting. Through integrated examples, judgement-focused discussions, and application-based insights, the course goes beyond computation to explore how EPS is reviewed, interpreted, and potentially influenced in practice, equipping finance professionals with the skills to prepare, analyse, and critically evaluate EPS with confidence and accuracy.
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Key Takeaways
Upon completion of this course, learners will be able to:
- Analyse and compute basic earnings per share by correctly adjusting profit attributable to ordinary shareholders and applying time-weighted share calculations, including the treatment of bonus and rights issues.
- Evaluate and compute diluted earnings per share by incorporating the effects of convertible instruments, options, and warrants, including appropriate adjustments to both earnings and the number of shares.
- Assess whether potential ordinary shares are dilutive or anti-dilutive and determine their appropriate inclusion or exclusion in diluted EPS calculations.
- Evaluate EPS calculations to identify and correct common practical errors in both basic and diluted EPS, including misapplication of share adjustments, tax effects, and timing assumptions.
- Interpret and critically evaluate EPS figures in the context of financial performance, capital structure decisions, and potential earnings management, including audit and review considerations.
Who Will Benefit
This course is ideal for accounting and finance professionals responsible for preparing or reviewing financial statements who want to accurately calculate and interpret earnings per share, apply complex IAS 33 rules, and identify potential errors or earnings management risks.
How to Access the Course
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Learnsignal is a fully online accountancy and finance training provider, partnering with institutes around the world to deliver expert CPD training and help accountants of all levels upskill and grow their careers. With headquarters in Dublin, and a wealth of heritage in the education and accountancy training industry, Learnsignal have quickly become one of the largest Online Training Providers in the world.