Particularities and Accounting Information Concerning the Transactions with Discount by Transfer of Shares Towards the Employees

Author:Univ. Prof. Constantin STAICU, PhD, Univ. Prof. Magdalena MIHAI, PhD, Assistant Prof. Cristian DRĂGAN, PhD



Keywords:shares, share options, transfer, employees, international standards

The main object of the present work is revealing the aspects by which the transactions with discount by transfer of shares towards the employees of the entity are particularized compared with other similar operations based on equity instruments. In this sense, there are discussed problems concerning the advantages of these transactions, the recognition of the expenses incurred by the issuances of share options designated for the employees and the evaluation means of the transactions of this nature. There have also been carefully presented the aspects of practical nature, taking into consideration, in this sense, many situations that can be found at the entities’ level, when implementing the analysed transactions, fact that, in our opinion, is in the benefit of the practitioners, in the conditions when these situations lead to some relatively difficult solutions, and for this their practical implementation need a special attention and a good professional way of thinking, inclusively under the aspect of insurance for the accounting information which allows their correct administration. \r\n