Zobrazeno 1 - 10
of 15
pro vyhledávání: '"EQUITY INSTRUMENT"'
Publikováno v:
Potchefstroom Electronic Law Journal, Vol 24 (2021)
Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instrumen
Externí odkaz:
https://doaj.org/article/ede02c91bcd14c70be18c6791a522dc0
Autor:
Tredoux, LG, Linde, KE van der
Publikováno v:
Potchefstroom Electronic Law Journal/Potchefstroomse Elektroniese Regsblad; Vol. 24 No. 1 (2021)
Potchefstroom Electronic Law Journal (PELJ), Volume: 24, Issue: 1, Pages: 1-36, Published: 2021
Potchefstroom Electronic Law Journal (PELJ), Volume: 24, Issue: 1, Pages: 1-36, Published: 2021
Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instrumen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::e595fad4551a9033bbc6ac59759e3f32
https://www.ajol.info/index.php/pelj/article/view/235942
https://www.ajol.info/index.php/pelj/article/view/235942
Autor:
Georgeta Covaliov-Rusu
Publikováno v:
Ovidius University Annals: Economic Sciences Series, Vol XVI, Iss 1, Pp 492-496 (2016)
The article examines the conceptual approaches in the sphere of financial instrumentsaccording to international regulations. The article analyzes the conceptual boundaries of financialinstruments, their classification into financial asset, financial
Externí odkaz:
https://doaj.org/article/93e25a59bbb04efaba18b6f3be1e47eb
Autor:
Kathleen Van der Linde, LG Tredoux
Publikováno v:
Potchefstroom Electronic Law Journal, Vol 24 (2021)
Tax legislation traditionally distinguishes between returns on investment paid on equity and debt instruments. In the main, returns on debt instruments (interest payments) are deductible for the paying company, while distributions on equity instrumen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f556568976d73a988c83ab4123dc5cac
https://journals.assaf.org.za/index.php/per/article/view/6781
https://journals.assaf.org.za/index.php/per/article/view/6781
Autor:
Michele Bertoni
La distinzione tra debito e capitale proprio nei principi contabili internazionali, basata sul principio della prevalenza della sostanza economica sulla forma giuridica, presenta particolari problemi applicativi e concettuali. Le disposizioni attuali
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::c64818b26c39da98af71e7b823815e66
http://hdl.handle.net/11368/2959189
http://hdl.handle.net/11368/2959189
Akademický článek
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Publikováno v:
Romanian Economic and Business Review. 9(1):7-20
This article focuses on equity instruments. There are presented the characteristics of ordinary and preference shares. There are described the types and characteristics of preference shares such as:cumulative preference shares, participating preferen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::5325b678046b9b7cec3c151783e92951
http://www.rebe.rau.ro/RePEc/rau/journl/SP14/REBE-SP14-A1.pdf
http://www.rebe.rau.ro/RePEc/rau/journl/SP14/REBE-SP14-A1.pdf
Autor:
Cusa Emanuele
Publikováno v:
Banca Impresa Società. (1):81-112
Hybrid capital instruments play an important role in the ongoing capital management of credit institutions. Those instruments allow credit institutions to achieve a diversified capital structure and to access a wide range of financial investors. The
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::7a83ed3ae64ae0c9e9c4d2b34c9d3471
https://www.rivisteweb.it/download/article/10.1435/31906
https://www.rivisteweb.it/download/article/10.1435/31906
Autor:
Jiroušková, Bohuslava
The private limited liability company, as the most frequently used type of business corporation in the Czech Republic, has recently undergone significant changes concerning its legal regulations due to the recodification of private law. This thesis f
Externí odkaz:
http://www.nusl.cz/ntk/nusl-350623
Autor:
Bakalarski, Tomasz
Detailed principles of accounting for financial instruments have been prescribed in Financial Instruments Regulation, but some general principles in that area have also been outlined in the Accounting Act. According to article 3, paragraph 1, point 2
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2456::0a4f1aad7d73951615aff25f95aa9dbb
https://hdl.handle.net/10986/24802
https://hdl.handle.net/10986/24802