The New Accounting and the IFRS Requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy

Gheorghe V. Lepadatu ()
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Gheorghe V. Lepadatu: Dimitrie Cantemir Christian University

International Journal of Academic Research in Accounting, Finance and Management Sciences, 2012, vol. 2, issue 1, 114-123

Abstract: The transactions with payment based on shares represent a payment condition more and more used in the new economy. The transaction may mean either the effective transfer of the capital instruments or the cash settlement – depending on the value of some capital instruments. The basis of these transactions is the information delivered by the annual financial positions with a view to meeting the requirements of the end-users of information (shareholders, creditors, employees etc.).

Keywords: Balance sheet; opening IFRS; previous GAAP; shares; financial instruments; fair value (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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