Introduction

Earnings Per Share under IAS 33 is one of the most critical financial reporting metrics used globally to assess corporate profitability, investor value, and market performance. Earnings Per Share (IAS 33) Training Course provides a comprehensive, practical, and up-to-date understanding of IAS 33 requirements, focusing on the calculation, presentation, and disclosure of basic and diluted earnings per share. Participants will gain deep insights into financial reporting standards, capital structure impacts, and investor-driven performance indicators, all aligned with current IFRS trends and global accounting practices.

In today’s competitive financial landscape, mastering EPS calculations and disclosures is essential for accountants, financial analysts, auditors, and corporate decision-makers. This course integrates real-world applications, global case studies, and emerging financial reporting trends to ensure participants develop high-demand skills in financial analysis, compliance, and strategic reporting. The program emphasizes accuracy, transparency, and consistency in earnings reporting to enhance stakeholder confidence and regulatory compliance.

Programme Curriculum

Earnings Per Share (IAS 33) Training Course

Introduction

Course Objectives

Understand IAS 33 fundamentals and global financial reporting standards
Master basic and diluted earnings per share calculations
Analyze capital structure and its impact on EPS
Apply IFRS-compliant financial reporting techniques
Interpret financial statements using EPS metrics
Evaluate convertible instruments and their EPS implications
Implement anti-dilution and dilution adjustments accurately
Enhance investor-focused financial analysis skills
Strengthen compliance with international accounting standards
Integrate EPS into corporate financial strategy
Improve financial transparency and disclosure quality
Apply advanced financial modeling for EPS forecasting
Develop expertise in global accounting best practices

Organizational Benefits

Improved financial reporting accuracy and consistency
Enhanced investor confidence and transparency
Strengthened compliance with IFRS standards
Better strategic financial decision-making
Increased efficiency in financial analysis processes
Reduced risk of reporting errors and regulatory penalties
Enhanced corporate governance and accountability
Improved financial communication with stakeholders

Target Audiences

Financial Analysts
Accountants and Auditors
Finance Managers
Investment Analysts
Corporate Executives
Financial Controllers
Risk and Compliance Officers
Accounting Students and Professionals

Course Duration: 5 days

Course Modules

Module 1: Introduction to IAS 33 and EPS Concepts

Overview of IAS 33 framework and objectives
Importance of EPS in financial markets
Basic vs diluted EPS concepts
Key definitions and terminology
Regulatory requirements and compliance
Global case study: multinational company EPS reporting

Module 2: Basic Earnings Per Share Calculation

Net profit attribution to ordinary shareholders
Weighted average number of shares
Adjustments for dividends and capital changes
Presentation in financial statements
Common calculation errors and corrections
Global case study: listed company EPS computation

Module 3: Diluted Earnings Per Share

Understanding potential ordinary shares
Convertible instruments and their impact
Options, warrants, and contingently issuable shares
Anti-dilution rules and adjustments
Complex capital structures
Global case study: technology firm dilution analysis

Module 4: Share Capital Changes and EPS Impact

Bonus issues and share splits
Rights issues and adjustments
Treasury shares treatment
Retrospective adjustments
Equity restructuring effects
Global case study: corporate restructuring scenario

Module 5: Presentation and Disclosure Requirements

IAS 33 disclosure standards
Financial statement presentation
Notes to accounts and transparency
Comparative reporting requirements
Compliance with IFRS guidelines
Global case study: annual report analysis

Module 6: Advanced EPS Calculations

Complex financial instruments
Multi-element capital structures
Earnings adjustments and normalization
EPS forecasting techniques
Sensitivity analysis
Global case study: financial modeling example

Module 7: EPS in Financial Analysis and Decision Making

Investor interpretation of EPS
EPS vs other financial ratios
Market valuation implications
Strategic financial planning
Performance benchmarking
Global case study: investment decision scenario

Module 8: Practical Applications and Case Studies

Real-world EPS calculations
IFRS compliance exercises
Industry-specific EPS challenges
Error detection and correction
Best practices in reporting
Global case study: cross-industry comparison

Training Methodology

Interactive lectures with practical examples
Real-world case studies and global scenarios
Hands-on exercises and financial modeling
Group discussions and peer learning
IFRS-based problem-solving sessions
Continuous assessment and feedback
Use of financial tools and templates
Expert-led training sessions

Register as a group from 3 participants for a Discount

Send us an email: info@fineskilltrainingcenter.org or call +254769199797

Certification

Upon successful completion of this training, participants will be issued with a globally- recognized certificate.

Tailor-Made Course

We also offer tailor-made courses based on your needs.

Key Notes

a. The participant must be conversant with English.

b. Upon completion of training the participant will be issued with an Authorized Training Certificate

c. Course duration is flexible and the contents can be modified to fit any number of days.

d. The course fee includes facilitation training materials, 2 coffee breaks, buffet lunch and A Certificate upon successful completion of Training.

e. One-year post-training support Consultation and Coaching provided after the course.
f. Payment should be done at least a week before commence of the training, to Fineskill Training Center account, as indicated in the invoice so as to enable us prepare better for you.

Skills & Software Covered

MS Word Microsoft Excel SAP Financial Accounting and Oracle Hyperion Financial Management software

Programme Fee

Duration: 5 Days

Method: Online or Physical

Online Price: $1,000

Physical Price: $1,500

Certification: Accredited Certificate

View Available Dates 📄 Download Course Outline (PDF)

Available Sessions

Location

Month

Year

Oct 19 2026

19 Oct — 23 Oct 2026

💻 Online / Virtual session

Online $1,000