Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/1381
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

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