{"id":346,"date":"2026-09-15T14:13:42","date_gmt":"2026-09-15T14:13:42","guid":{"rendered":"https:\/\/deklarat.eu\/?p=346"},"modified":"2026-09-18T19:46:03","modified_gmt":"2026-09-18T19:46:03","slug":"ifrs-pe-intelesul-tuturor-nr-2-ifrs-2","status":"publish","type":"post","link":"https:\/\/deklarat.eu\/en\/ifrs-pe-intelesul-tuturor-nr-2-ifrs-2\/","title":{"rendered":"IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 2: IFRS 2"},"content":{"rendered":"<figure class=\"wp-block-image\"><img data-recalc-dims=\"1\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/i0.wp.com\/fonts.gstatic.com\/s\/e\/notoemoji\/17.0\/1f4ca\/72.png?ssl=1\" alt=\"\ud83d\udcca\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Plata pe baz\u0103 de ac\u021biuni<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Ce se \u00eent\u00e2mpl\u0103 atunci c\u00e2nd o companie \u00ee\u0219i remunereaz\u0103 angaja\u021bii, administratorii sau furnizorii prin ac\u021biuni, op\u021biuni pe ac\u021biuni sau pl\u0103\u021bi legate de valoarea ac\u021biunilor?<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That\u2019s where&nbsp;<strong>IFRS 2<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ideea esen\u021bial\u0103 este simpl\u0103:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img data-recalc-dims=\"1\" decoding=\"async\" loading=\"lazy\" alt=\"\ud83d\udc49\" src=\"https:\/\/i0.wp.com\/fonts.gstatic.com\/s\/e\/notoemoji\/17.0\/1f449\/72.png?ssl=1\">&nbsp;<strong>Faptul c\u0103 plata se face \u00een ac\u021biuni nu \u00eenseamn\u0103 c\u0103 nu exist\u0103 o cheltuial\u0103.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cum func\u021bioneaz\u0103?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">IFRS 2 acoper\u0103 trei categorii principale:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Tranzac\u021bii decontate prin instrumente de capital<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Compania prime\u0219te bunuri sau servicii \u00een schimbul propriilor instrumente de capital \u2014 de exemplu, ac\u021biuni sau op\u021biuni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen cazul angaja\u021bilor, serviciile primite sunt evaluate, \u00een general, prin referire la&nbsp;<strong>valoarea just\u0103 a instrumentelor de capital acordate la data acord\u0103rii<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Tranzac\u021bii decontate \u00een numerar<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Compania pl\u0103te\u0219te \u00een numerar, \u00eens\u0103 suma depinde de pre\u021bul sau valoarea ac\u021biunilor sale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se recunoa\u0219te o datorie, care este&nbsp;<strong>reevaluat\u0103 la valoarea just\u0103 la fiecare dat\u0103 de raportare p\u00e2n\u0103 la decontare<\/strong>, modific\u0103rile fiind recunoscute, \u00een general, \u00een profit sau pierdere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Tranzac\u021bii cu alternative de decontare<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00cen func\u021bie de condi\u021biile contractului, compania sau cealalt\u0103 parte poate avea posibilitatea de a alege \u00eentre numerar \u0219i instrumente de capital.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong><img data-recalc-dims=\"1\" decoding=\"async\" loading=\"lazy\" alt=\"\ud83d\udca1\" src=\"https:\/\/i0.wp.com\/fonts.gstatic.com\/s\/e\/notoemoji\/17.0\/1f4a1\/72.png?ssl=1\">&nbsp;Example<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O companie acord\u0103 unui angajat op\u021biuni cu o valoare just\u0103 la data acord\u0103rii de&nbsp;<strong>12.000 $<\/strong>, cu condi\u021bia ca acesta s\u0103 r\u0103m\u00e2n\u0103 \u00een companie timp de trei ani.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dac\u0103 se estimeaz\u0103 c\u0103 drepturile vor deveni exercitabile, costul este recunoscut, \u00een general, pe parcursul perioadei de trei ani.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Simplificat:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anul 1 \u2192 cheltuial\u0103 4.000 $<br>Anul 2 \u2192 cheltuial\u0103 4.000 $<br>Anul 3 \u2192 cheltuial\u0103 4.000 $<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Compania nu i-a pl\u0103tit angajatului 12.000 $ \u00een numerar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dar angajatul a prestat servicii \u00een schimbul unei remunera\u021bii bazate pe capital \u2014 iar aceasta are un cost contabil.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>De ce conteaz\u0103 IFRS 2?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">F\u0103r\u0103 aceast\u0103 regul\u0103, o companie ar putea remunera angaja\u021bii prin ac\u021biuni sau op\u021biuni f\u0103r\u0103 ca \u00eentregul cost economic al remunera\u021biei s\u0103 fie reflectat corespunz\u0103tor \u00een rezultate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img data-recalc-dims=\"1\" decoding=\"async\" loading=\"lazy\" alt=\"\ud83d\udca1\" src=\"https:\/\/i0.wp.com\/fonts.gstatic.com\/s\/e\/notoemoji\/17.0\/1f4a1\/72.png?ssl=1\">&nbsp;<strong>In short:<\/strong>&nbsp;plata \u00een ac\u021biuni este tot o form\u0103 de remunera\u021bie \u0219i are un cost.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img data-recalc-dims=\"1\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/i0.wp.com\/fonts.gstatic.com\/s\/e\/notoemoji\/17.0\/27a1_fe0f\/72.png?ssl=1\" alt=\"\u27a1\ufe0f\">\u00a0Next:\u00a0<strong><a href=\"https:\/\/deklarat.eu\/en\/ifrs-pe-intelesul-tuturor-nr-3-ifrs-3\/\">IFRS 3 \u2014 Combin\u0103ri de \u00eentreprinderi<\/a><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">#IFRS #IFRS2 #Contabilitate #RaportareFinanciara #Finante #Deklarat<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Plata pe baz\u0103 de ac\u021biuni Ce se \u00eent\u00e2mpl\u0103 atunci c\u00e2nd o companie \u00ee\u0219i remunereaz\u0103 angaja\u021bii, administratorii sau furnizorii prin ac\u021biuni, op\u021biuni pe ac\u021biuni sau pl\u0103\u021bi legate de valoarea ac\u021biunilor? Aici intervine&nbsp;IFRS 2. Ideea esen\u021bial\u0103 este simpl\u0103: &nbsp;Faptul c\u0103 plata se face \u00een ac\u021biuni nu \u00eenseamn\u0103 c\u0103 nu exist\u0103 o cheltuial\u0103. Cum func\u021bioneaz\u0103? IFRS 2 acoper\u0103 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10],"tags":[],"class_list":["post-346","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bani-taxe"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 2: IFRS 2 - Deklarat<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/deklarat.eu\/en\/ifrs-pe-intelesul-tuturor-nr-2-ifrs-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IFRS pe \u00een\u021belesul tuturor \u2014 Nr. 2: IFRS 2 - Deklarat\" \/>\n<meta property=\"og:description\" content=\"Plata pe baz\u0103 de ac\u021biuni Ce se \u00eent\u00e2mpl\u0103 atunci c\u00e2nd o companie \u00ee\u0219i remunereaz\u0103 angaja\u021bii, administratorii sau furnizorii prin ac\u021biuni, op\u021biuni pe ac\u021biuni sau pl\u0103\u021bi legate de valoarea ac\u021biunilor? Aici intervine&nbsp;IFRS 2. Ideea esen\u021bial\u0103 este simpl\u0103: &nbsp;Faptul c\u0103 plata se face \u00een ac\u021biuni nu \u00eenseamn\u0103 c\u0103 nu exist\u0103 o cheltuial\u0103. Cum func\u021bioneaz\u0103? 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