Publication: Particularităţi privind perfecţionarea analizei rezultatului pe acţiune
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
CHIRILOV, Nelea, ŢIRIULNICOVA, Natalia. Particularităţi privind perfecţionarea analizei rezultatului pe acţiune. In: Competitivitate şi inovare în economia cunoaşterii [online]: conf. șt. intern., ed. a 21-a: Lucrări ştiinţifice, 27-28 sept., 2019. Chişinău: ASEM, 2019, pp. 540-546. ISBN 978-9975-75-968-7.
The role of the result per share analysis has increased significantly over the past decades and this is due to the fact that the information it provides further influences the behavior of users in the decision making process. Purpose are the multilateral investigation of theoretical and applicative aspects of analysis of the result per share in order to identify the existent issues and substantiation of directions for improvement according to the requirements of financial statements of users. During the researches were applied the universal methods: induction and deduction, analysis and synthesis, as well as analytical procedures for information processing: comparison, grouping, calculation of average sizes. Applying the explanations regarding the implementation of the stipulations of IAS 33 in the economic practice of joint-stock companies, regarding the more exact evaluation of the result per share in the conditions of the additional issuance of ordinary shares from the account of money contributions of the shareholders and from companie's own capital, cancellation of the treasury shares and consolidation of the ordinary shares. JEL: M41, M49.
The role of the result per share analysis has increased significantly over the past decades and this is due to the fact that the information it provides further influences the behavior of users in the decision making process. Purpose are the multilateral investigation of theoretical and applicative aspects of analysis of the result per share in order to identify the existent issues and substantiation of directions for improvement according to the requirements of financial statements of users. During the researches were applied the universal methods: induction and deduction, analysis and synthesis, as well as analytical procedures for information processing: comparison, grouping, calculation of average sizes. Applying the explanations regarding the implementation of the stipulations of IAS 33 in the economic practice of joint-stock companies, regarding the more exact evaluation of the result per share in the conditions of the additional issuance of ordinary shares from the account of money contributions of the shareholders and from companie's own capital, cancellation of the treasury shares and consolidation of the ordinary shares. JEL: M41, M49.
Keywords
basic earnings per share, the number of ordinary shares outstanding, weighted average number of ordinary shares outstanding, ordinary shares holders