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Reporting of Preference Shares in the Financial Statements

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cris.sourceIdoai:irek.ase.md:123456789/1378
dc.creatorBunu, Mariana
dc.date2021-11-25T08:19:04Z
dc.date2021-11-25T08:19:04Z
dc.date2020-04
dc.date.accessioned2023-11-13T20:54:55Z
dc.date.available2023-11-13T20:54:55Z
dc.descriptionBUNU, Mariana. Reporting of Preference Shares in the Financial Statements = Reflectarea acțiunilor preferențiale în situațiile financiare. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 60-64. ISBN 978-9975-75-989-2.
dc.descriptionIn essence, preference shares acts like a mix of a common share and a bond, with each preference share normally paid a guaranteed, relatively high dividend. Therefore, special characteristics of preference shares can affect its reporting in the financial statement. It is generally considered that both common and preference stock are reported in the stockholders’ equity section of the balance sheet. In some particular cases, companies might find it challenging to classify complex financial instruments that combine some features of both debt (liabilities) and ordinary shares (equity instruments). Moreover, international regulations now require companies to report mandatorily redeemable preference stock as liability rather than equity. In this article will be provided some classification features that can offer insofar an explanation to this issue. JEL: G10, M41; CZU: 005.915.
dc.formatapplication/pdf
dc.identifier978-9975-75-989-2
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1378
dc.identifier.urihttps://cris.ase.md/handle/123456789/4945
dc.languageEnglish
dc.publisherASEM
dc.subjectpreference shares
dc.subjectequity
dc.subjectcommon shares
dc.subjectliability
dc.subjectfinancial statements
dc.titleReporting of Preference Shares in the Financial Statements
dc.titleReflectarea acțiunilor preferențiale în situațiile financiare
dc.typeArticle
dspace.entity.typePublication
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