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Request Of The European Development And Globalization: The Payment Based On Shares (Ifrs 2)

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  • Gheorghe Lepadatu

    ()
    (Dimitrie Cantemir Christian University of Bucharest)

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    Abstract

    The share-based payment represents, for sure, a challenge for thebusiness world in Romania and will certaintly gain ground. The initialacknowledgement is made in compliance with the rules provided in the GeneralFrame for drawing up and presentation of the financial positions. In case that thepayment is effected before the reception of the goods or services, the entity willacknowledge an advance payment granted. Depending on the manner in which thesettlement will be done, the entity will acknowledge in counter-trade of the receivedgoods or services either an increase of capital, or a debt. The problem of accountingthe share options, especially those issued for the executive staff and for otheremployees of a company, in direct compensation for their efforts, has been disputedfor a long time.

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    Bibliographic Info

    Article provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.

    Volume (Year): 1 (2008)
    Issue (Month): 10 ()
    Pages: 12

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    Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:12

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    Keywords: balance sheet; opening IFRS; previous GAAP; shares; financial instruments; fairvalue;

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