IAS 33 Earnings per Share
IAS 33 applies to separate and/ or consolidated financial statements, of an entity or a group if their ordinary or potential ordinary shares are traded in a domestic or foreign public market, or are in the process of filing entry.
"I want a company that’s simple. They don’t have to make seven brilliant decisions every six months to keep going."
Wise words by Peter Lynch, an American investor, mutual fund manager, author and philanthropist.
Running a business, finding an accounting solution, or designing a process - characterized by simplicity that truly works - is an art.
On today's Accounting Standard in 15 Seconds: Isn't puzzling that the accounting standard setter dedicates a whole standard to one specific ratio?
In today's carousel: Basics on IAS 33 + Amendment of IAS 33 by IFRS 18 + Real world examples.
