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

Author

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  • Gheorghe V. Lepadatu

    (Dimitrie Cantemir Christian University)

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.).

Suggested Citation

  • Gheorghe V. Lepadatu, 2012. "The New Accounting and the IFRS Requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 114-123, January.
    • Handle: RePEc:hur:ijaraf:v:2:y:2012:i:1:p:114-123
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    More about this item

    Keywords

    Balance sheet; opening IFRS; previous GAAP; shares; financial instruments; fair value;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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