• Course Information

    Title: IFRS: Earnings Per Share
    Category: Accounting and Auditing
    Field of Study: Accounting
    Course Code: A013-0236B
    CPE Credits: 2.0
    Price: $19.95
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Description

Description:
IFRS Learning Modules are a series of courses that provide in-depth overviews of various topics related to International Financial Reporting Standards ("IFRS"). IFRS represents the global accounting principles that provide the foundation for most of the world's financial reporting. These Standards establish the recognition, measurement, presentation and disclosure requirements for transactions and events reflected in IFRS financial statements.

The growing acceptance of IFRS as a basis for U.S. financial reporting represents a fundamental change for the U.S. accounting profession. The International Accounting Standards Board (IASB) and their U.S. equivalent (the FASB) have made commitments towards the convergence of U.S. GAAP and IFRS and are working to eliminate as many differences between the two Standards as possible. In addition, the Securities and Exchange Commission has endorsed the outright adoption of IFRS in the United States. Therefore it is clear that IFRS represents the future of financial accounting and reporting in the United States.

Module 6 of the IFRS Learning Module series presents an overview of IAS 33 Earnings per Share; this overview includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The course also discusses the IASB's and FASB's efforts towards achieving convergence in EPS reporting.

Delivery Method: Online Interactive Self Study

Level: Overview

Prerequisites: None

Advanced Preparation: None

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Course Details

Author: Michael J. Walker

Category: Accounting and Auditing

Field of Study: Accounting

Passing Score: 70%

Publication Date: 06/30/2016

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Objectives

Objectives:
1. Calculate basic and diluted earnings per share.
2. Describe the presentation and disclosure requirements of IAS 33.
3. Describe the similarities and differences between IFRS and U.S. GAAP in the area of earnings per share.

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Profession

NASBA: Yes

QAS: Yes

CPA: Suitable for all CPAs

IRS: No IRS credit for Enrolled Agents.

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