Repartizarea pe destinații a rezultatului exercițiului financiar
Distributing the Financial Year Result by Destination
Author(s): Elena StănciulescuSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: current result; reported result; financial year; dividends; profit; loss;
Summary/Abstract: The destination of the financial year result is one of the major decisions taken by the management of an entity, who must decide whether to reinvest the net result, partially or totally, and/or to distribute it in the form of dividends to their shareholders/associates. This article aims to elaborate on the possible destinations of the financial year result and what happens when an entity faces a loss/shortage.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 05
- Page Range: 35-43
- Page Count: 9
- Language: English, Romanian