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Secure Transaction IFRS In-Depth: Earnings per Share
Format
Self-Study
Course Level
Overview
CPE Credits
2 Credits: Accounting
Course Description
The IFRS In-Depth series provides a comprehensive understanding of various topics related to International Financial Reporting Standards (IFRS), 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 committed to 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.
This course presents an overview of IAS 33 Earnings per Share and includes a detailed discussion of the processes for calculating and reporting earnings per share measurements in IFRS financial statements. The materials also discuss the IASB’s and FASB’s efforts towards achieving convergence in EPS reporting.
Learning Objectives
Upon successful completion of this course, participants will be able to:
- Discuss and calculate basic and diluted earnings per share
- Describe the presentation and disclosure requirements of IAS 33
- Describe the similarities and differences between IFRS and U.S. GAAP in the area of earnings per share
Course Specifics
1133295
September 1, 2022
There are no prerequisites.
None
42
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Michael J. Walker, CPA, is based in New England and has decades of accounting experience in the financial services, information technology services, and construction industries. He has an extensive technical accounting background that includes hands-on experience with U.S. GAAP and International Financial Reporting Standards (IFRS). His expertise includes accounting for financial instruments, securitizations, and other banking products. He graduated from Bentley University with a BS in finance and an MS in accountancy.
QAS Self-Study
