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This Exposure Draft of proposed amendments to IAS 33 Earnings per Share, has been issued by the International Accounting Standards Board as part of its convergence project with the US Financial Accounting Standards Board (FASB). The objective of the project is to reduce differences between International Financial Reporting Standards (IFRSs) and US Generally Accepted Accounting Principles (GAAP).
Invitation to comments
ASB inviting comments on the said Draft from the public. The downloadable version of the draft is available at Comments would be most helpful if they indicate the specific paragraph or group of paragraphs to which they relate, contain a clear rationale and, where applicable, provide a suggestion for alternative wording.
Comments should be submitted in writing to the Secretary, Accounting Standards Board, The Institute of Chartered Accountants of India, ICAI Bhawan, Post Box No. 7100, Indraprastha Marg, New Delhi-110002, so as to be received not later than October 31, 2008. Comments can also be sent by e-mail at or

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