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Title: | Restrictions and Theoretical Background for Joint-Stock Company Equity |
Other Titles: | Delimitări și fundamentări teoretice privind capitalul propriu al societăţii pe acţiuni |
Authors: | Chirilov, Nelea Țiriulnicova, Natalia Lazari, Liliana |
Keywords: | equity joint-stock company net assets self-financing source |
Issue Date: | Apr-2020 |
Publisher: | ASEM |
Abstract: | This article considers approaches to the economic content of the concept of equity, as well as the theoretical and scientific analysis of the definitions (perspectives) and their functions. The research carried out identified and studied 5 groups of approaches and characteristics related to the essence (meaning) of equity; additionally a scientific foundation for the notion of “equity of the joint-stock company” has been laid down JEL: M 40, M 49; CZU: 658.14:334.722.8. |
Description: | CHIRILOV, Nelea, ȚIRIULNICOVA, Natalia, LAZARI, Liliana. Restrictions and Theoretical Background for Joint-Stock Company Equity = Delimitări și fundamentări teoretice privind capitalul propriu al societăţii pe acţiuni. 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. 80-86. ISBN 978-9975-75-989-2. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1381 |
ISBN: | 978-9975-75-989-2 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Chirilov_N_Tiriulnicova_N_Lazari_L_ conf_aprilie_2020_IX_ed.pdf | 910.19 kB | Adobe PDF | ![]() View/Open |
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