Publication:
Particularităţi privind perfecţionarea analizei rezultatului pe acţiune

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/139
dc.creatorChirilov, Nelea
dc.creatorŢiriulnicova, Natalia
dc.date2020-02-21T12:44:28Z
dc.date2020-02-21T12:44:28Z
dc.date2019-09
dc.date.accessioned2023-11-13T20:51:59Z
dc.date.available2023-11-13T20:51:59Z
dc.descriptionCHIRILOV, 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.
dc.descriptionThe 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.
dc.formatapplication/pdf
dc.identifier978-9975-75-968-7
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/139
dc.identifier.urihttps://cris.ase.md/handle/123456789/4524
dc.languageother
dc.publisherASEM
dc.subjectbasic earnings per share
dc.subjectthe number of ordinary shares outstanding
dc.subjectweighted average number of ordinary shares outstanding
dc.subjectordinary shares holders
dc.titleParticularităţi privind perfecţionarea analizei rezultatului pe acţiune
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Chirilov-N_Tiriulinicova-N_conf_09.19_teze.pdf
Size:
498.66 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate