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Considerations Regarding the Acknowledgment and Counting of the Capital Premiums

Author

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  • Cristina NICOLAESCU

    ("Aurel Vlaicu" University of Arad)

Abstract

This article summarizes the provisions of the legal acts relating to capital premiums and provides practical solutions on how to account these structures. To this end, all categories of capital premiums, like share premium, merger/division premium, share premium contribution in kind and debenture conversion premium, are presented and analyzed.

Suggested Citation

  • Cristina NICOLAESCU, 2022. "Considerations Regarding the Acknowledgment and Counting of the Capital Premiums," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(2), pages 3-11, February.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:2:p:3-11
    DOI: 10.37945/cbr.2022.02.01
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    More about this item

    Keywords

    capital premiums; shares/equity interests; capital;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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