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• 09:36, 6 August 2026 WikiSysopIG talk contribs created page International Accounting Standard 33 (Created page with "'''International Accounting Standard 33''' ('''IAS 33'''), titled '''''Earnings per Share''''', is an international financial reporting standard issued by the International Accounting Standards Board (IASB) that prescribes the principles for calculating and presenting earnings per share (EPS). The standard establishes uniform methodologies for determining both basic and diluted earnings per share, thereby improving the comparability of financial statements pr...")