EPS is an important metric that is widely used by analysts and other external users of financial statements, as well as by management.
However, despite IAS 33 Earnings per Share being in existence for some years, questions on how to apply this standard are still frequent.
Using a step-by-step approach and examples, KPMG IFRS handbook: Earnings per share will take you from simple basic and diluted EPS calculations to the challenges of more complex application issues related to IAS 33.
Please visit source link to download the handbook. We understand that the source webpage has been moved from KPMG’s website. Please download the handbook here