Distributing the Financial Year Result by Destination
Number 5, May 2020 » Financial accounting and reporting
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.
Keywords: current result, reported result, financial year, dividends, profit, loss
Classification JEL: M41 | Pages: 35-43
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