TYPES OF SHARES

Alin-Eliodor Tănase () and Traian-Ovidiu Calotă ()
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Alin-Eliodor Tănase: Titu Maiorescu University, Bucharest
Traian-Ovidiu Calotă: Titu Maiorescu University, Bucharest

Romanian Economic Business Review, 2014, vol. 9, issue 1, 7-20

Abstract: This article focuses on equity instruments. There are presented the characteristics of ordinary and preference shares. There are described the types and characteristics of preference shares such as:cumulative preference shares, participating preference shares,convertible preference shares, callable preference shares and redeemable preference shares. Treasury shares are also described. The accounting records are based on IAS 32 Financial Instruments: Presentation. There are presented the conditions when a puttable instrument is classified either as equity or as financial liabilities under IFRS

Keywords: equity instrument; ordinary shares; common stock; dividends; preference shares; cumulative preference shares; treasury shares; par value; outstanding capital; authorized capital; puttable instrument (search for similar items in EconPapers)
Date: 2014
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