The share-based payment represents, for sure, a challenge for the business world in Romania and will certaintly gain ground. The initial acknowledgement is made in compliance with the rules provided in the General Frame for drawing up and presentation of the financial positions. In case that the payment is effected before the reception of the goods or services, the entity will acknowledge an advance payment granted. Depending on the manner in which the settlement will be done, the entity will acknowledge in counter-trade of the received goods or services either an increase of capital, or a debt. The problem of accounting the share options, especially those issued for the executive staff and for other employees of a company, in direct compensation for their efforts, has been disputed for a long time.