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	STUDIA OECONOMICA - Issue no. 1 / 2004

	Article:	ACCOUNTING FOR STOCK PRIMARY OFFERED AT OPENING COMPANIES. Authors: GHEORGHE FĂTĂCEAN.


	Abstract: The article contains the essential aspects of accounting specialized in initial primary offering of the shares at the opening of commercial enterprises, such as: establishing the issue price of the new shares, the number/amount of issued shares, risk evaluation and sizing the provisions for covering the rides. There are also approached problems such as: expenditure treatment regarding the offering, models of assessment and accounting of warranties and the impact of the issuing on the result and content of the financial




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