Global Standards for the world economy

Monday 13 July 2020

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Earnings per Share

Exposure draft [August 2008]


 Exposure draft and Comment Letters


On 7 August 2008 the IASB published an Exposure Draft Simplifying Earnings per Share Proposed amendments to IAS 33.

The proposals are part of the short-term convergence project that the IASB is conducting jointly with the US Financial Accounting Standards Board(FASB). Consequently the FASB has also published today an exposure draft to amend SFAS 128 Earnings per Share.

Comment Letter deadline: The exposure draft was open for comment until 5 December2008. The comment period is now closed. To read the comment letters click here.

Access the due process documents


Due process documents
Exposure Draft: Slmplifying Earnings per Share
(Proposed amendments to IAS 33)
Exposé-Sondage: Simplification du résultat par action (Propositions de modification de IAS 33) [French] [PDF]