The New Accounting and the IFRS requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2012, Vol 2, Issue 1
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.).
Authors and Affiliations
Gheorghe Lepadatu
Keywords
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