Earnings Per Share — ASC 260 vs IAS 33

ASC 260 (US GAAP) and IAS 33 (IFRS) are mostly converged: both require basic and diluted EPS, the treasury-stock method for options, and the if-converted method for convertibles.

Area	US GAAP (ASC 260)	IFRS (IAS 33)
Contracts settleable in shares or cash	Rebuttable presumption of share settlement	Presumption of share settlement (applied slightly differently)
Year-to-date diluted computation	Specific averaging rules	Differs in detail
Contingently issuable shares	Included when conditions met	Broadly aligned

• Reported at consolidation / disclosure level (SAP Group Reporting) — limited transactional SAP configuration.

An educational reference and original synthesis — not investment advice, and not a substitute for the standard. Consult ASC 260 / IAS 33 directly.