Considerations Regarding the Acknowledgment and Counting of the Capital Premiums
Number 2, February 2022 » Financial accounting and reporting
Abstract: This article summarizes the provisions of the legal acts relating to capital premiums and provides practical solutions on how to account these structures. To this end, all categories of capital premiums, like share premium, merger/division premium, share premium contribution in kind and debenture conversion premium, are presented and analyzed.
Classification JEL: M41, G32 | Pages: 3-11
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