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  1. IAS 33: Earnings per Share
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IAS 33: Earnings per Share

Comparing proposed amendment...
Objective (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 guidance
Appendix B Amendments to other pronouncements
Approval by the Board of IAS 33 issued in December 2003
IAS 33: Basis for Conclusions
Introduction (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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