IDEAS home Printed from https://ideas.repec.org/h/spr/sprchp/978-3-030-29485-4_8.html
   My bibliography  Save this book chapter

Equity

In: Financial Accounting

Author

Listed:
  • Adriana Duţescu

    (Bucharest University of Economic Studies)

Abstract

This chapter is emphasising the main concepts, principles and techniques related to equity. Various topics are highlighted and explained, such as share capital, ordinary shares, preference shares and treasury shares, different ways to contribute to the capital of the business, share premiums and their impact, legal reserves and other reserves, net profit or loss of the year and retained earnings, dividend distribution and dividend payment, revaluation reserves and their effect in the current financial statements. Extensive examples and analysis are provided but different other chapters include additional examples in connection to some of these topics. The end of this chapter provides a seven summary questions, alongside with their brief answers, as a conclusion to the subject.

Suggested Citation

  • Adriana Duţescu, 2019. "Equity," Springer Books, in: Financial Accounting, chapter 0, pages 221-239, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-29485-4_8
    DOI: 10.1007/978-3-030-29485-4_8
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:sprchp:978-3-030-29485-4_8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.