Potencjalne akcje zwykłe i ich wpływ na wartość wskaźnika rozwodnionego zysku na akcję w świetle rozwiązań międzynarodowych standardów rachunkowości
Potential ordinary shares and their impact on the value of diluted earning per share, based on the solution of international accounting standards

Summary/Abstract: As a result of dynamic development of the financial market, the wide range of instruments has emerged which under specific conditions can be converted into shares. These instruments are called potential ordinary shares and if they were issued by an entity, in ac cordance with IAS 33, they should be included in the calculation of the earnings per share ratio – one of the most important financial indicators used by investors to make investment decisions. The aim of this paper is to present the influence of the potential ordinary shares on EPS values based on the solutions included in international accounting standards. This goal was achieved on the basis of an analysis of available literature of the subject, including international accounting regulations and an analysis of information included in the financial statements of the largest capital groups listed on the Warsaw Stock Exchange.

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