Considerations Regarding the Recording in the Entities' Accounting of the Instruments for Financing the Operating Activities

Abstract

Recent developments in the national economy have shown the need to diversify and make more flexible the instruments used to finance current operating activities. The often negative dynamics of the labor market, the massive restrictions on the provision of financing resources, the emergence of deficits / urgent working capital needs in certain sectors / subsectors / activities cause companies to worry about the financial resources needed to cover overdue payments. Transactions using equity instruments can be a solution in this context. Share-based payments / financial instruments, relative to the fair value of equity instruments, may form a flexible set of instruments to meet the requirements of ensuring a flexible financial package to support the operating activities of the entities .

Keywords

• : financial instruments
• accounting
• trends