Considerații privind recunoașterea și contabilizarea primelor de capital
Considerations Regarding the Acknowledgment and Counting of the Capital Premiums
Author(s): Cristina NicolaescuSubject(s): Economy, Law on Economics, Accounting - Business Administration, Commercial Law
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: capital premiums; shares/equity interests; capital;
Summary/Abstract: This article summarizes the provisions of the legal acts relating to capital premiums and provides practical solutions on how to account these structures. To this end, all categories of capital premiums, like share premium, merger/division premium, share premium contribution in kind and debenture conversion premium, are presented and analyzed.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 2
- Page Range: 3-11
- Page Count: 9
- Language: English