Global Standards for the world economy

Friday 22 January 2021

ProjectsWork plan for IFRSEarnings per Share: Calculating earnings per share considering non-cumulative criteria for dividendsDiscussion and papers

Earnings per Share: Calculating earnings per share considering non-cumulative criteria for dividends

Exposure draft [August 2008]

Discussion and papers

Stage 1: Non AIP (2011-2013)

Date Ref. Title Recording Update

January 2012
(IFRS IC)

8

IAS 33 – Earnings per Share: Calculating earnings per share considering non-cumulative preference dividends

November 2011
(IFRS IC)

14

Calculating earnings per share considering non-cumulative preference dividends [Appendix C updated 25 October 2011)