Rezumat articol ediţie STUDIA UNIVERSITATIS BABEŞ-BOLYAI

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Share-based Payment is one of the newest aspects within the financial-accounting practice, with benefits for all participants at these operations (entities, suppliers or employees). As a result of carrying out these procedures, the entity registers significant savings concerning the cash-flows when certain debts towards third parties (suppliers) are settled, and concerning the accounting profit, the influences are significant when the staff members are remunerated for this kind of activities. The employees’ degree of involvement in the effective development of the company’s activity is significant when they become shareholders within the respective entity.

Keywords: SMEs, Share-based Payment, IFRS 2, IFRS for SMEs, Romanian accounting regulations.

JEL classification: M41/M48