A	B	C
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2		The purpose of this application is to provide an interactive learning and teaching platform for the calculation of Diluted EPS in accordance with IAS 33 Earnings per Share.
3		This application is targeted at intermediate level financial accounting/reporting courses.
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5		The following two applications deal with Basic EPS calculations:
6		https://bomode.telfer.uottawa.ca/EPS-Basic/input_Sheet.aspx
7		Calculating the earnings available to ordinary shareholders, the numerator of the Basic EPS: considers preferred share dividends and discontinued operations.
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9		https://bomode.telfer.uottawa.ca/EPS-Basic-WAOS/input_Sheet.aspx
10		Calculating the weighted average ordinary shares outstanding, the denominator of the Basic EPS: considers stock dividends, stock splits, and share issuance and retirement.
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12		Please send any suggestions to the following email address:
13		conheady@telfer.uottawa.ca
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17		© Brian Conheady. Prepared for educational use.
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19		Copyright © 2023 IFRS® Foundation This learning-application contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduction and use rights are strictly limited. Please contact the IFRS Foundation for further details at permissions@ifrs.org<mailto:licences@ifrs.org>. Copies of IASB® publications may be obtained from the IFRS Foundation’s Publications Department. Please address publication and copyright matters to publications@ifrs.org<mailto:publications@ifrs.org> or visit our webshop at http://shop.ifrs.org.
20		Disclaimer: To the extent permitted by applicable law, the Board and the IFRS Foundation expressly disclaim all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs. Information contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional.
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