Global Standards for the world economy

Wednesday 26 April 2017

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Work plan for IFRSs

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


 Earnings per Share (Deferred)


Project milestones

This project has been deferred in April 2009. See below for more information.

This project is part of a wider convergence project with the FASB. Its purpose is to reduce differences between IFRSs and US GAAP that can be resolved in a relatively short time and that can be addressed outside major projects.

The project objective is to simplify and converge the calculation of EPS according to IAS 33 Earnings per Share and SFAS No. 128 Earnings per Share.


Project news

The project is currently paused. If and when it will be resumed will depend on the oucome of the IASB's agenda consultation.


Last IASB meeting update

22 April 2009

The Board reviewed a summary of responses to the exposure draft at its April 2009 meeting. In the light of other priorities, the Board directed the staff to consider at a later date when would be the best time for the Board to start reviewing the responses in more detail. The date is yet to be confirmed. 

Click here  to view the full update and to access all previous IASB updates on this project.

Click here to listen to the IASB meeting audio playbacks.


Page last updated: 17 Aug 2010


Related information

Click herefor the project summary


Project contacts

Peter Clark
Director of Research