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.
