IAS 33 Earnings per share

This course will enable you to:

• identify those entities which are obliged to present earnings per share in their financial statements

• calculate basic earnings per share with different types of share issues

• calculate diluted earnings per share with various securities which might have a diluting effect on the figure of earnings per share

This e-learning course takes approximately 50 minutes to complete, and as such, it can provide 1 learning hour – 1 CPD point based on a 50-minute hour. Upon completion of this course, you can print the certificate of completion as an evidence that you undertook the course.

In case you need CPA CPE credit points, please contact us for the certificates.

This e-learning course is part of an e-learning series designed by PwC’s Academy Hungary which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (local) accounting and reporting processes.

Further information:

• Training hours: 50 minutes

• CPD: 1.0

• Language: English

• Topics: IFRS, Reporting
• Sector: Corporates

• Training method: E-learning

• Type: Single course

• Geographic relevance: Global