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Accounting for Events and Transactions Regarding Equity

Author

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  • Corina-Graziella BÂTCĂ-DUMITRU

    (Bucharest University of Economic Studies)

Abstract

The objective of this article is to present, according to the Order of the Minister of Public Finance No. 1802/2014 for the approval of the Accounting regulations regarding the individual annual financial statements and consolidated annual financial statements, as subsequently amended and supplemented, the recognition of the equity, the summary of the accounting regulations regarding these balance sheet items, the accounting for different transactions and events regarding equity, as well as the manner of preparing the statement of changes in equity.

Suggested Citation

  • Corina-Graziella BÂTCĂ-DUMITRU, 2020. "Accounting for Events and Transactions Regarding Equity," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(7), pages 19-29, July.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:7:p:19-29
    DOI: 10.37945/cbr.2020.07.03
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    More about this item

    Keywords

    equity; own shares; equity premiums; reserves; the statement of changes in equity;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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