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Compiled AASB Standard  AASB 133

Earnings per Share

This compiled Standard applies to annual periods beginning on or after 1 July 2021.  Earlier application is permitted for annual periods beginning after 24 July 2014 but before 1 July 2021.  It incorporates relevant amendments made up to and including 6 March 2020.

Prepared on 8 June 2021 by the staff of the Australian Accounting Standards Board.

Compilation no. 3

Compilation date:  30 June 2021

Obtaining copies of Accounting Standards
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AUSTRALIA
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COPYRIGHT
© Commonwealth of Australia 2021
This compiled AASB Standard contains IFRS Foundation copyright material.  Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.  Requests and enquiries concerning reproduction and rights for commercial purposes within Australia should be addressed to The National Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.
All existing rights in this material are reserved outside Australia.  Reproduction outside Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use only.  Further information and requests for authorisation to reproduce for commercial purposes outside Australia should be addressed to the IFRS Foundation at www.ifrs.org.

Contents

COMPARISON WITH IAS 33
ACCOUNTING STANDARD
AASB 133 EARNINGS PER SHARE

from paragraph
Objective 1
Scope 2
Definitions 5
Measurement
Basic earnings per share 9
Earnings 12
Shares 19
Diluted earnings per share 30
Earnings 33
Shares 36
Dilutive potential ordinary shares 41
Options, warrants and their equivalents 45
Convertible instruments 49
Contingently issuable shares 52
Contracts that may be settled in ordinary shares or cash 58
Purchased options 62
Written put options 63
Retrospective adjustments 64
Presentation 66
Disclosure 70
Effective date 74
Withdrawal of other pronouncements
Commencement of the legislative instrument
Withdrawal of AASB pronouncements Aus76.2
Appendices
A  Application guidance
C  Australian simplified disclosures for Tier 2 entities
ILLUSTRATIVE EXAMPLES
Compilation details
Deleted IAS 33 text

available on the AASB website
Basis for Conclusions on IAS 33

Australian Accounting Standard AASB 133 Earnings per Share (as amended) is set out in paragraphs 1 – Aus76.2 and Appendices A and C.  All the paragraphs have equal authority.  Paragraphs in bold type state the main principles.  AASB 133 is to be read in the context of other Australian Accounting Standards, including AASB 1048 Interpretation of Standards, which identifies the Australian Accounting Interpretations, and AASB 1057 Application of Australian Accounting Standards.  In the