Distributing the Financial Year Result by Destination

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...

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Bibliographic Details
Main Author: Elena STĂNCIULESCU
Format: Article
Language:English
Published: The Body of Expert and Licensed Accountants of Romania 2020-06-01
Series:CECCAR Business Review
Subjects:
Online Access: https://www.ceccarbusinessreview.ro/distributing-the-financial-year-result-by-destination-a36d/download-PDF/