Considerations Regarding the Acknowledgment and Counting of the Capital Premiums

Cristina Nicolaescu
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Cristina Nicolaescu: "Aurel Vlaicu" University of Arad

CECCAR Business Review, 2022, vol. 3, issue 2, 3-11

Abstract: This article summarizes the provisions of the legal acts relating to capital premiums and provides practical solutions on how to account these structures. To this end, all categories of capital premiums, like share premium, merger/division premium, share premium contribution in kind and debenture conversion premium, are presented and analyzed.

Keywords: capital premiums; shares/equity interests; capital (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:3:y:2022:i:2:p:3-11

DOI: 10.37945/cbr.2022.02.01

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