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Types Of Shares

Author

Listed:
  • TĂNASE Alin-Eliodor

    (Titu Maiorescu University, Bucharest)

  • CALOTĂ Traian-Ovidiu

    (Titu Maiorescu University, Bucharest)

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

Suggested Citation

  • TĂNASE Alin-Eliodor & CALOTĂ Traian-Ovidiu, 2014. "Types Of Shares," Romanian Economic Business Review, Romanian-American University, vol. 9(1), pages 7-20, March.
    • Handle: RePEc:rau:journl:v:9:y:2014:i:1:p:7-20
    as

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    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/SP14/REBE-SP14-A1.pdf
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    References listed on IDEAS

    as
    1. Hennie Van Greuning, . "International Financial Reporting Standards : A Practical Guide, 5th Edition [Estandares internacionales de informacion financiera : guia practica]," World Bank Publications, The World Bank, number 2620, September.
    Full references (including those not matched with items on IDEAS)

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