IAS 33 Earnings per ShareWord下载.docx

IAS 33 Earnings per ShareWord下载.docx

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IntroductionIN1-IN3

InternationalAccountingStandard33EarningsperShare

Objective1

Scope2-4

Definitions5-8

Measurement9-63

BasicEarningsperShare9-29

Earnings12-18

Shares19-29

DilutedEarningsperShare30-63

Earnings33-35

Shares36-40

DilutivePotentialOrdinaryShares41-63

Options,warrantsandtheirequivalents45-48

Convertibleinstruments49-51

Contingentlyissuableshares52-57

Contractsthatmaybesettledinordinarysharesorcash58-61

Purchasedoptions62

Writtenputoptions63

Retrospectiveadjustments64-65

Presentation66-69

Disclosure70-73

Effectivedate74

Withdrawalofotherpronouncements75-76

Appendices:

A.ApplicationGuidance

B.AmendmentstoOtherPronouncements

ApprovalofIAS33bytheBoard

Basisforconclusions

Illustrativeexamples

Tableofconcordance

InternationalAccountingStandard33EarningsperShare（IAS33）issetoutinparagraphs1-76andAppendicesAandB.AlltheparagraphshaveequalauthoritybutretaintheIASCformatoftheStandardwhenitwasadoptedbytheIASB.IAS33shouldbereadinthecontextofitsobjectiveandtheBasisforConclusions,thePrefacetoInternationalFinancialReportingStandardsandtheFrameworkforthePreparationandPresentationofFinancialStatements.IAS8AccountingPolicies,ChangesinAccountingEstimatesandErrorsprovidesabasisforselectingandapplyingaccountingpoliciesintheabsenceofexplicitguidance.

Introduction

IN1.InternationalAccountingStandard33EarningsperShare（IAS 

33）replacesIAS33EarningsPerShare（issuedin1997）,andshouldbeappliedforannualperiodsbeginningonorafter1January2005.Earlierapplicationisencouraged.TheStandardalsoreplacesSIC-24EarningsPerShare-FinancialInstrumentsandOtherContractsthatMayBeSettledinShares.

ReasonsforRevisingIAS33

IN2.TheInternationalAccountingStandardsBoardhasdevelopedthisrevisedIAS33aspartofitsprojectonImprovementstoInternationalAccountingStandards.TheprojectwasundertakeninthelightofqueriesandcriticismsraisedinrelationtotheStandardsbysecuritiesregulators,professionalaccountantsandotherinterestedparties.Theobjectivesoftheprojectweretoreduceoreliminatealternatives,redundanciesandconflictswithintheStandards,todealwithsomeconvergenceissuesandtomakeotherimprovements.

IN3.ForIAS33theBoard'

smainobjectivewasalimitedrevisiontoprovideadditionalguidanceandillustrativeexamplesonselectedcomplexmatters,suchastheeffectsofcontingentlyissuableshares;

potentialordinarysharesofsubsidiaries,jointventuresorassociates;

participatingequityinstruments;

writtenputoptions;

purchasedputandcalloptions;

andmandatorilyconvertibleinstruments.TheBoarddidnotreconsiderthefundamentalapproachtothedeterminationandpresentationofearningspersharecontainedinIAS33.

Objective

1.TheobjectiveofthisStandardistoprescribeprinciplesforthedeterminationandpresentationofearningspershare,soastoimproveperformancecomparisonsbetweendifferententitiesinthesamereportingperiodandbetweendifferentreportingperiodsforthesameentity.Eventhoughearningspersharedatahavelimitationsbecauseofthedifferentaccountingpoliciesthatmaybeusedfordetermining'

earnings'

aconsistentlydetermineddenominatorenhancesfinancialreporting.ThefocusofthisStandardisonthedenominatoroftheearningspersharecalculation.

Scope

2.ThisStandardshallbeappliedbyentitieswhoseordinarysharesorpotentialordinarysharesarepubliclytradedandbyentitiesthatareintheprocessofissuingordinarysharesorpotentialordinarysharesinpublicmarkets.

3.AnentitythatdisclosesearningspershareshallcalculateanddiscloseearningspershareinaccordancewiththisStandard.

4.WhenanentitypresentsbothconsolidatedfinancialstatementsandseparatefinancialstatementspreparedinaccordancewithIAS27ConsolidatedandSeparateFinancialStatements,thedisclosuresrequiredbythisStandardneedbepresentedonlyonthebasisoftheconsolidatedinformation.Anentitythatchoosestodiscloseearningspersharebasedonitsseparatefinancialstatementsshallpresentsuchearningspershareinformationonlyonthefaceofitsseparateincomestatement.Anentityshallnotpresentsuchearningspershareinformationintheconsolidatedfinancialstatements.

Definitions

5.ThefollowingtermsareusedinthisStandardwiththemeaningsspecified:

Antidilutionisanincreaseinearningspershareorareductioninlosspershareresultingfromtheassumptionthatconvertibleinstr