期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：For the past decades International Accounting Standards and other Anglo-Saxon standards, for example
the American ones, had promoted fair value as a valuation basis for the elements of the financial
statements. Thus, the quality of the financial information has improved and users can make more pertinent
decisions. In making decisions regarding the operating activity the workforce or staff is also very
important, with the corresponding remunerations, both the classic ones and other financial incentives. This
study focuses on compensations in the form of equity shares, resorting to the content analysis of the
standards on the subject and the specific literature. It offers solutions regarding the correct estimation of
the fair value of the entailed goods, services, financial instruments and expenses.
