JUMOQ Learning · Reporting & Disclosures

Applying Ind AS 33 – Diluted EPS and Potential Ordinary Shares

Apply Diluted EPS and Potential Ordinary Shares. The course is deliberately separated from adjacent topics so that each JUMOQ course remains focused and developable.

INDAS33-I01Intermediate

Course director: Venkata Subramani Ramachandra

2 hr 56 minFull study estimate

Full study estimate: 2 hr 56 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Course orientation

VideoFrom Standard Requirements to an Applied Accounting Workflow
VideoInd AS 33 Architecture and Learning Path

Dilutive versus anti-dilutive instruments

LessonDilutive versus anti-dilutive instruments
VideoDilutive versus anti-dilutive instruments: visual explainer
QuizLesson 1 Knowledge Check
Decision MissionDecision Mission

Convertible instruments

LessonConvertible instruments
VideoConvertible instruments: visual explainer
QuizLesson 2 Knowledge Check
Case QuestCase Quest

Options and warrants

LessonOptions and warrants
QuizLesson 3 Knowledge Check
Impact SimulatorImpact Simulator

Treasury-stock method

LessonTreasury-stock method
QuizLesson 4 Knowledge Check
Practice LabPractice Lab

Sequencing potential shares

LessonSequencing potential shares
QuizLesson 5 Knowledge Check

Decision framework for Applying Ind AS 33 – Diluted EPS and Potential Ordinary Shares

LessonDecision framework for Applying Ind AS 33 – Diluted EPS and Potential Ordinary Shares
QuizLesson 6 Knowledge Check
AssignmentTechnical Assignment – prepare an accounting paper and workings
Downloadable resourceApplying Ind AS 33 – Diluted EPS and Potential Ordinary Shares – Applied Data, Model or Disclosure Pack
Downloadable resourceInd AS 33 Standard Map, Scope and Decision Checklist

Final Assessment

QuizApplying Ind AS 33 – Diluted EPS and Potential Ordinary Shares – Final Assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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