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Important Stuff on Ind AS 33, Earnings Per Share

Indian Accounting Standard (Ind AS) 33, Earnings Per Share, Important Material

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Ind AS 33: Earning per Share

Earnings Per Share is a financial ratio which gives the information regarding earning available to each equity/ordinary share. It is required to assess the performance of a company.

Investors always look for growth in EPS from one year to the next. It is based on past data and it can be easily manipulated by changing the accounting policies and by merger and acquisition.

There are following two types of earnings per share (EPS), which are to be reported by the entity on the face of the statement of profit and loss account

  • Basic EPS
  • Diluted EPS


(a) To prescribe principles for the determination of EPS,
(b) to improve performance, comparisons between different entities in the same reporting period and between different reporting periods of the same entity.


(a) This standard is applicable to those companies that have issued ordinary shares to which Indian Accounting Standards apply.
(b) In an entity presents both consolidated financial statements (CFS) and separate financial statements (SFS), the disclosure required by this standard is applicable for both the financial statement.
(c) In CFS such disclosure shall be based on consolidated information and in SFS such disclosures shall be based on information given in separate financial statements.

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