On 7 August 2008 the IASB published an Exposure Draft Simplifying Earnings per Share Proposed amendments to IAS 33. 

The proposals are part of the short-term convergence project that the IASB is conducting jointly with the US Financial Accounting Standards Board (FASB). Consequently the FASB has also published today an exposure draft to amend SFAS 128 Earnings per Share.

Comment Letter deadline

The exposure draft was open for comment until 5 December 2008.  The comment period is now closed.