Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options
This article presents some of the practical issues related to the accounting of employee benefits in the form of equity instruments in accordance with IFRS 2 Share-based Payment. Some of the particularities presented can be used as reference by entities that do not apply International Financial Repo...
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| Format: | Article |
| Language: | English |
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The Body of Expert and Licensed Accountants of Romania
2025-01-01
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| Series: | CECCAR Business Review |
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https://www.ceccarbusinessreview.ro/practical-issues-related-to-accounting-for-employee-benefits-in-the-form-of-shares-or-stock-options-a438d/download-PDF/
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| _version_ | 1832544082829770752 |
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| author | Marian SĂCĂRIN |
| author_facet | Marian SĂCĂRIN |
| author_sort | Marian SĂCĂRIN |
| collection | DOAJ |
| description | This article presents some of the practical issues related to the accounting of employee benefits in the form of equity instruments in accordance with IFRS 2 Share-based Payment. Some of the particularities presented can be used as reference by entities that do not apply International Financial Reporting Standards (IFRS), because the accounting regulations approved by Order of the Minister of Public Finance No. 1802/2014 are quite brief as regards the benefits granted to employees settled in equity instruments. |
| format | Article |
| id | doaj-art-c38349d575f9470ab55116eac4de950f |
| institution | Kabale University |
| issn | 2668-8921 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | The Body of Expert and Licensed Accountants of Romania |
| record_format | Article |
| series | CECCAR Business Review |
| spelling | doaj-art-c38349d575f9470ab55116eac4de950f2025-02-03T11:02:00ZengThe Body of Expert and Licensed Accountants of RomaniaCECCAR Business Review2668-89212025-01-0151291910.37945/cbr.2024.12.0226688921Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock OptionsMarian SĂCĂRIN0Bucharest University of Economic StudiesThis article presents some of the practical issues related to the accounting of employee benefits in the form of equity instruments in accordance with IFRS 2 Share-based Payment. Some of the particularities presented can be used as reference by entities that do not apply International Financial Reporting Standards (IFRS), because the accounting regulations approved by Order of the Minister of Public Finance No. 1802/2014 are quite brief as regards the benefits granted to employees settled in equity instruments. https://www.ceccarbusinessreview.ro/practical-issues-related-to-accounting-for-employee-benefits-in-the-form-of-shares-or-stock-options-a438d/download-PDF/ employeesbenefitssharesstock optionsifrs 2 share-based payment |
| spellingShingle | Marian SĂCĂRIN Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options CECCAR Business Review employees benefits shares stock options ifrs 2 share-based payment |
| title | Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options |
| title_full | Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options |
| title_fullStr | Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options |
| title_full_unstemmed | Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options |
| title_short | Practical Issues Related to Accounting for Employee Benefits in the Form of Shares or Stock Options |
| title_sort | practical issues related to accounting for employee benefits in the form of shares or stock options |
| topic | employees benefits shares stock options ifrs 2 share-based payment |
| url |
https://www.ceccarbusinessreview.ro/practical-issues-related-to-accounting-for-employee-benefits-in-the-form-of-shares-or-stock-options-a438d/download-PDF/
|
| work_keys_str_mv | AT mariansacarin practicalissuesrelatedtoaccountingforemployeebenefitsintheformofsharesorstockoptions |