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This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 33 Earnings Per Share was issued by the International Accounting Standards Committee in February 1997. The Standing Interpretations Committee developed SIC-24 Earnings Per Share—Financial Instruments and Other Contracts that May Be Settled in Shares (issued November 2000). In April 2001 the International Accounting Standards Board (IASB) resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 33 with a modified title—Earnings per Share. The revised. | IAS 33 International Accounting Standard 33 Earnings per Share This version includes amendments resulting from IFRSs issued up to 17 January 2008. IAS 33 Earnings Per Share was issued by the International Accounting Standards Committee in February 1997. The Standing Interpretations Committee developed SIC-24 Earnings Per Share Financial Instruments and Other Contracts that May Be Settled in Shares issued November 2000 . In April 2001 the International Accounting Standards Board IASB resolved that all Standards and Interpretations issued under previous Constitutions continued to be applicable unless and until they were amended or withdrawn. In December 2003 the IASB issued a revised IAS 33 with a modified title Earnings per Share. The revised standard also replaced SIC-24. Since then IAS 33 and its accompanying documents have been amended by the following IFRSs IFRS 2 Share-based Payment issued February 2004 IFRS 3 Business Combinations issued March 2004 IFRS 7 Financial Instruments Disclosures issued August 2005 IFRS 8 Operating Segments issued November 2006 IAS 1 Presentation of Financial Statements as revised in September 2007 IFRS 3 Business Combinations as revised in January 2008 IAS 27 Consolidated and Separate Financial Statements as amended in January 2008 . IASCF 1587 IAS 33 Contents paragraphs INTRODUCTION IN1-IN3 INTERNATIONAL ACCOUNTING STANDARD 33 EARNINGS PER SHARE OBJECTIVE 1 SCOPE 2-4 DEFINITIONS 5-8 MEASUREMENT 9-63 Basic earnings per share 9-29 Earnings 12-18 Shares 19-29 Diluted earnings per share 30-63 Earnings 33-35 Shares 36-40 Dilutive potential ordinary shares 41-63 Options warrants and their equivalents 45-48 Convertible instruments 49-51 Contingently issuable shares 52-57 Contracts that may be settled in ordinary shares or cash 58-61 Purchased options 62 Written put options 63 RETROSPECTIVE ADJUSTMENTS 64-65 PRESENTATION 66-69 DISCLOSURE 70-73 EFFECTIVE DATE 74 WITHDRAWAL OF OTHER PRONOUNCEMENTS 75-76 APPENDICES A Application guidance B .
