IAS33 Earnings per Share

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1、IAS33InternationalAccountingStandard33EarningsperShareThisversionincludesamendmentsresultingfromIFRSsissuedupto31December2010withaneffectivedatenolaterthan1January2011.IAS33EarningsPerSharewasissuedbytheInternationalAccountingStandardsCommitteeinFebruary1997.TheStandingInterpretationsCommitteedevel

2、opedSIC-24EarningsPerShare—FinancialInstrumentsandOtherContractsthatMayBeSettledinShares(issuedNovember2000).InApril2001theInternationalAccountingStandardsBoard(IASB)resolvedthatallStandardsandInterpretationsissuedunderpreviousConstitutionscontinuedtobeapplicableunlessanduntiltheywereamendedorwithd

3、rawn.InDecember2003theIASBissuedarevisedIAS33withamodifiedtitle—EarningsperShare.TherevisedstandardalsoreplacedSIC-24.Sincethen,IAS33anditsaccompanyingdocumentshavebeenamendedbythefollowingIFRSs:•IFRS2Share-basedPayment(issuedFebruary2004)•IFRS3BusinessCombinations(issuedMarch2004)•IFRS7FinancialIn

4、struments:Disclosures(issuedAugust2005)•IFRS8OperatingSegments(issuedNovember2006)*•IAS1PresentationofFinancialStatements(asrevisedinSeptember2007)*•IFRS3BusinessCombinations(asrevisedinJanuary2008)†•IAS27ConsolidatedandSeparateFinancialStatements(asamendedinJanuary2008).†*effectivedate1January2009

5、†effectivedate1July2009©IFRSFoundation1737IAS33CONTENTSparagraphsINTRODUCTIONIN1–IN3INTERNATIONALACCOUNTINGSTANDARD33EARNINGSPERSHAREOBJECTIVE1SCOPE2–4ADEFINITIONS5–8MEASUREMENT9–63Basicearningspershare9–29Earnings12–18Shares19–29Dilutedearningspershare30–63Earnings33–35Shares36–40Dilutivepotential

6、ordinaryshares41–63Options,warrantsandtheirequivalents45–48Convertibleinstruments49–51Contingentlyissuableshares52–57Contractsthatmaybesettledinordinarysharesorcash58–61Purchasedoptions62Writtenputoptions63RETROSPECTIVEADJUSTMENTS64–65PRESENTATION66–69DISCLOSURE70–73AEFFECTIVEDATE74–74AWITHDRAWALOF

7、OTHERPRONOUNCEMENTS75–76APPENDICESAApplicationguidanceBAmendmentstootherpronouncementsAPPROVALBYTHEBOARDOFIAS33ISSUEDINDECEMBER2003BASISFORCONCLUSIONSILLUSTRATIVEEXAMPLES1738©IFRSFoundationIAS33Internationa