IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxy2020i2p998-1003.html
   My bibliography  Save this article

Considerations Regarding the Recording in the Entities' Accounting of the Instruments for Financing the Operating Activities

Author

Listed:
  • Traian Cristin Nicolae

    („Ovidius†University of Constanta)

Abstract

Recent developments in the national economy have shown the need to diversify and make more flexible the instruments used to finance current operating activities. The often negative dynamics of the labor market, the massive restrictions on the provision of financing resources, the emergence of deficits / urgent working capital needs in certain sectors / subsectors / activities cause companies to worry about the financial resources needed to cover overdue payments. Transactions using equity instruments can be a solution in this context. Share-based payments / financial instruments, relative to the fair value of equity instruments, may form a flexible set of instruments to meet the requirements of ensuring a flexible financial package to support the operating activities of the entities .

Suggested Citation

  • Traian Cristin Nicolae, 2020. "Considerations Regarding the Recording in the Entities' Accounting of the Instruments for Financing the Operating Activities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 998-1003, December.
    • Handle: RePEc:ovi:oviste:v:xx:y:2020:i:2:p:998-1003
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/RO/wp-content/uploads/2021/03/Section%205/29.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    : financial instruments; accounting; trends;
    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

    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:ovi:oviste:v:xx:y:2020:i:2:p:998-1003. 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: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    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.