Courses and trainings for companies - Ernst & Young Academy of Business

Earnings per share

January 12, 2022 | Warszawa or Online Live
at 9: 00-12: 15
Price: PLN 590
  • For whom?
  • Objectives and advantages
  • Programme
  • Date and location
  • Tutors
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For whom

The program is intended for accountants, chief accountants, controllers and finance directors who wish to understand, interpret and apply IFRS.
The course program assumes knowledge of basic accounting procedures and the principle of double entry. Knowledge of accounting standards is not required.

Goals and Benefits

  • Acquiring the ability to apply the International Financial Reporting Standards in practice
  • Understanding the possibilities of shaping the accounting policy in accordance with IFRS and the impact of selected policies on the financial statements
  • Familiarizing people analyzing and preparing financial statements with the current updates and the requirements of IFRS


  • Methods for calculating the basic and diluted earnings per share ratio
  • The impact of issuing shares at market price, bonus issue and subscription rights on the weighted average number of shares and comparable data
  • Accounting for potential ordinary shares: options, convertible preference shares, and convertible liabilities and bonds
  • Determine the order in which dilutive potential ordinary shares are to be included in the calculation of the weighted average number of shares
  • Profit from continuing operations per share

Date and place

January 12, 2022 | Warszawa or Online Live
at 9: 00-12: 15
Price: PLN 590


Michał Błeszyński FCCA, CIA Manager
A graduate of the Faculty of Computer Science and Management at the Wrocław University of Technology. He is a statutory auditor, has CIA (Certifed Internal Auditor) qualifications and is a member of ACCA (Association of Chartered Certified Accountants). For five years he worked in the audit department of Ernst & Young and was responsible for auditing financial statements of mainly manufacturing companies as well as capital groups operating on the real estate market. He also participated in training new employees of the audit department in the scope of performing external audit tasks. Since 2008, he has been working as a trainer at the EY Academy of Business, where he specializes in International Financial Reporting Standards, management accounting and internal audit.
Price 590.00 PLN (+ 23% VAT)
E-mail the Course Co-ordinator


We are happy to answer all your questions. 
Aleksandra Trych | tel. +48 505 171 636 |