Home  Journals  International Accounting  6(300) - 2014 February

The owners' equity valuation models in static, dynamic and actuarial accounting concepts

Available online: 8 February 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

The treasury shares definition is presented as an equity instrument, the holder of which can be simultaneously recognized as the investor and the issuer. The actual problems of valuation and accounting of equity instruments and treasury shares are considered. The necessity to comply equity instruments valuation with adopted static, dynamic or actuarial accounting concepts at cost or fair value is substantiated. The requirement of non-recognition of the financial result from transactions with treasury shares as a profit or loss is challenged.

Keywords: owners' equity, contingent capital, equity instrument, treasury shares, static accounting, dynamic accounting, actuarial accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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