Abstract
This chapter addresses earnings per share (EPS), one of the key ratios that equity investors will use to assess the performance of a company and the return to them. IAS 33 Earnings per Share is the standard used in the calculation of earnings per share. The chapter explains the significance of basic and diluted EPS as a measure of financial performance. It then provides the calculation of basic and diluted EPS for a variety of situations, including changes in share capital, and where share options and convertible financial instruments exist. Finally, it imparts the way to present EPS on the face of the statement of profit or loss and the disclosure requirements.
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