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Title: | Particularităţile analizei rezultatului pe acţiune – diluat şi impactul acesteia asupra procesului decisional |
Authors: | Chirilov, Nelea |
Keywords: | analiza profitului pe acțiune diluat luărea deciziilor analiză a rezultatului pe acțiune decizii economice |
Issue Date: | 5-Apr-2013 |
Publisher: | Tipografia "CRIO" |
Abstract: | The paper is dedicated to the analysis of diluted earnings per share and its impact on decision making. There are presented arguments in favor of the importance of diluted earnings per share analysis in decision making of domestic stock companies. Special attention was given to the economic content and the calculation of diluted earnings per share according to IAS 33. Also there is presented a detalied analysis of diluted earnings per share and the possible economic decisions based on the obtained results. |
Description: | CHIRILOV, Nelea. Particularităţile analizei rezultatului pe acţiune – diluat şi impactul acesteia asupra procesului decisional. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 248-251. ISBN 978-9975-4242-7-1. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1670 |
ISBN: | 978-9975-4242-7-1 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Nelea CHIRILOV_conf_Dep_Contabilitate_aprilie_2013.pdf | 217.07 kB | Adobe PDF | View/Open |
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