In most cases, the forecast and actual EPS values are 'as reported' by the company or the analyst, where the number of shares outstanding is only implied. IBES does make split adjustments, however, for historical comparison purposes.
IBES has a Shares Outstanding variable in the 'Price Block'. See Summary History - Actuals, Pricing and Ancillary for the web query extract.
Compustat Global has a similar variable. See Compustat Global Security File.
You need to be aware that IBES uses in many cases some sort of average of shares outstanding numbers in the denominator of per-share measures and there is no fool-proof way to back out the number of shares outstanding used in these measures.