Share-based Payment Transactions, in the Vision of the International Financial Reporting Standards

Author:Prof. univ. Constantin STAICU, PhD, Prof. Univ. Magdalena MIHAI, PhD, Assistant Prof. Cristian DRĂGAN, PhD

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Keywords:equity, shares, options for shares, settled/payments, International Financial Reporting Standards

Abstract:
The present work has been structured and elaborated in such a way as, in our opinion, to assure the revealing of the essential problems which are specific for the share-based payment transactions, among which we mention the ones concerning: the aim; the application area; the differentiation of these transactions; the essential characteristics corresponding to each category of transaction and the significant aspects concerning their practical application. There has also been given the necessary attention for the measurement and for the recognition which are specific for the approached transactions, inclusively for the difficulties and for the possible risk that can affect their credibility, as well as for the settlement operations which should be realized and for the effects generated by the use of the shares, as a basis of the settlement, upon the size and the structure of the entity’s equity.

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