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


  • Gheorghe Lepadatu

    () (Dimitrie Cantemir Christian University of Bucharest)


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.

Suggested Citation

  • Gheorghe Lepadatu, 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

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    References listed on IDEAS

    1. Florian Stra├čberger & Harald Trabold, 1995. "Editorial," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 64(2), pages 167-167.
    2. Gabor Hunya, 2000. "International Competitiveness Impacts of FDI in CEECs," wiiw Research Reports 268, The Vienna Institute for International Economic Studies, wiiw.
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    More about this item


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

    JEL classification:

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


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