Particularităţi privind perfecţionarea analizei rezultatului pe acţiune

Abstract

The role of the result per share analysis has increased significantly over the past decades and this is due to the fact that the information it provides further influences the behavior of users in the decision making process. Purpose are the multilateral investigation of theoretical and applicative aspects of analysis of the result per share in order to identify the existent issues and substantiation of directions for improvement according to the requirements of financial statements of users. During the researches were applied the universal methods: induction and deduction, analysis and synthesis, as well as analytical procedures for information processing: comparison, grouping, calculation of average sizes. Applying the explanations regarding the implementation of the stipulations of IAS 33 in the economic practice of joint-stock companies, regarding the more exact evaluation of the result per share in the conditions of the additional issuance of ordinary shares from the account of money contributions of the shareholders and from companie's own capital, cancellation of the treasury shares and consolidation of the ordinary shares. JEL: M41, M49.