IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2008i10p12.html
   My bibliography  Save this article

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

Author

Listed:
  • Gheorghe Lepădatu

Abstract

The share-based payment represents, for sure, a challenge for the business world in Romania and will certaintly gain ground. The initial acknowledgement is made in compliance with the rules provided in the General Frame for drawing up and presentation of the financial positions. In case that the payment is effected before the reception of the goods or services, the entity will acknowledge an advance payment granted. Depending on the manner in which the settlement will be done, the entity will acknowledge in counter-trade of the received goods or services either an increase of capital, or a debt. The problem of accounting the share options, especially those issued for the executive staff and for other employees of a company, in direct compensation for their efforts, has been disputed for a long time.

Suggested Citation

  • Gheorghe Lepădatu, 2008. "Request Of The European Development And Globalization: The Payment Based On Shares (Ifrs 2)," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-12.
    • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:12
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1020081/12.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    balance sheet; opening IFRS; previous GAAP; shares; financial instruments; fair value;
    All these keywords.

    JEL classification:

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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2008:i:10:p:12. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.