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