Primele de capital – o abordare teoretică şi practică
05 01 2015
Various categories of capital premiums (issue premiums, merger premiums, etc.) are elements known by those working with companies’ law, either in theory or in practice. However, there is no single approach with respect to the concept, which would take into account all the types of capital premiums. Similarly, with a few exceptions, there is no theoretical study with respect to the various problems recently occurred in practice with respect to...
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Despre dividende (Partea a II-a)
08 01 2014
The article aproaches the issue of the profit treatement and distribution of dividends in a complete and applied way, including for the listed companies. Due to the fact that Law no. 31/1990 does not offer to the intrerpretor a clear and unequivocal text, one shoud try to find solutions resorting to the principles of law, European law, comparative law or the accounting/financial reporting standards.
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Despre dividende (Partea I)
06 01 2014
The article aproaches the issue of the profit treatement and distribution of dividends in a complete and applied way, including for the listed companies. Due to the fact that Law no. 31/1990 does not offer to the intrerpretor a clear and unequivocal text, one should try to find solutions resorting to the principles of law, European law, comparative law or the accounting/financial reporting standards.
...
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