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Ind AS 33

Governs the computation and disclosure of earnings per share (EPS), both basic and diluted.

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Related terms

  • Ind AS 23

    Governs the capitalisation of borrowing costs directly attributable to the acquisition or construction of a qualifying asset.

  • Ind AS 24

    Governs related party disclosures — identifying related parties and the information required about transactions and outstanding balances with them.

  • Ind AS 34

    Governs interim financial reporting — the minimum content and principles for financial statements covering a period shorter than a full financial year.

  • Ind AS 36

    Governs impairment of assets — when and how to test whether an asset's carrying amount exceeds its recoverable amount.

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231 terms in total, or go deeper with working procedures and worked examples in the resource library.

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