CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

IFRS In-Depth: Earnings per Share

Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
3 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

Course ID
1133295
Revision Date
September 1, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Michael J. Walker Headshot
Michael J. Walker, CPA

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.

IFRS In-Depth: Earnings per Share

Expert Instructors
Format
CPE CREDITS
3 Credits: Accounting

$87.00$107.00

Clear
Icon_Self-Study
Self-Study
Icon_Level
Overview
Credits
CPE Credits
3 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

Course ID
1133295
Revision Date
September 1, 2020
Advanced Preparation

None

Compliance information

NASBA Provider Number: 103220

Course Instructor

Michael J. Walker Headshot
Michael J. Walker, CPA

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.

IFRS In-Depth: Earnings per Share

Expert Instructors
Format
CPE CREDITS
3 Credits: Accounting

$87.00$107.00

Clear