PARTICULARITIES OF ACCOUNTING FOR SHARE-BASED PAYMENT WITHIN ROMANIAN SMEs

Paula Ramona Rachisan (), Adrian Grosanu () and Sorin Romulus Berinde ()
Additional contact information
Paula Ramona Rachisan: Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania
Sorin Romulus Berinde: Faculty of Business, Babes-Bolyai University, Cluj-Napoca, Romania

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, 2012

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.

Keywords: SMEs; Share-based Payment; IFRS 2; IFRS for SMEs; Romanian accounting regulations. (search for similar items in EconPapers)
Date: 2011
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://tbs.ubbcluj.ro/RePEc/bbn/journl/Negotia_1_2012.pdf Revised version, 2011 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:bbn:journl:2012_1_5_rachisan

Access Statistics for this article

JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA is currently edited by Cornelia Pop

More articles in JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA from Babes-Bolyai University, Faculty of Business Contact information at EDIRC.
Bibliographic data for series maintained by Cornelia Pop ( this e-mail address is bad, please contact ).