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IAS 33: Earnings per ShareObjective (para. 1)Scope (paras. 2-4A)Definitions (paras. 5-8)Measurement (paras. 9-63)Retrospective adjustments (paras. 64-65)Presentation (paras. 66-69)Disclosure (paras. 70-73C)Effective date (paras. 74-74F)Withdrawal of other pronouncements (paras. 75-76)Appendix A Application guidanceAppendix B Amendments to other pronouncementsApproval by the Board of IAS 33 issued in December 2003IAS 33: Basis for ConclusionsIntroduction (paras. BC1-BC3)Presentation of parent's separate earnings per share (paras. BC4-BC6)Contracts that may be settled in ordinary shares or cash (paras. BC7-BC9)Calculation of year‑to‑date diluted earnings per share (paras. BC10-BC14)Other changes (para. BC15-BC18)IAS 33: Illustrative Examples
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Version date: 10 February 2017 - onwards

Withdrawal of other pronouncements (paras. 75-76)

75 This Standard supersedes IAS 33 Earnings Per Share (issued in 1997).

76 This Standard supersedes SIC-24 Earnings Per Share - Financial Instruments and Other Contracts that May Be Settled in Shares.

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