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PARTICULARITIES OF ACCOUNTING FOR SHARE-BASED PAYMENT WITHIN ROMANIAN SMEs

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Author Info

  • PAULA RAMONA RACHISAN

    ()
    (Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania)

  • ADRIAN GROSANU

    ()
    (Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania)

  • SORIN ROMULUS BERINDE

    ()
    (Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania)

Abstract

Share-based Payment is one of the newest aspects within the financialaccounting practice, with benefits for all participants at these operations (entities, suppliers or employees). As a result of carrying out these procedures, the entity registers significant savings concerning the cash-flows when certain debts towards third parties (suppliers) are settled, and concerning the accounting profit, the influences are significant when the staff members are remunerated for this kind of activities. The employees’ degree of involvement in the effective development of the company’s activity is significant when they become shareholders within the respective entity.

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File URL: http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_1_2012.pdf
File Function: Revised version, 2011
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Bibliographic Info

Article provided by Babes-Bolyai University, Faculty of Business in its journal JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA.

Volume (Year): (2012)
Issue (Month): ()
Pages:

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Handle: RePEc:bbn:journl:2012_1_5_rachisan

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Related research

Keywords: SMEs; Share-based Payment; IFRS 2; IFRS for SMEs; Romanian accounting regulations.;

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  1. Panizzolo, Roberto, 1998. "Applying the lessons learned from 27 lean manufacturers.: The relevance of relationships management," International Journal of Production Economics, Elsevier, vol. 55(3), pages 223-240, August.
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