Formalno-prawne aspekty podziału wyniku finansowego w spółkach kapitałowych
Formal-Legal Aspects of the Division of the Financial Result in Capital Companies
Author(s): Joanna Żukowska-KalitaSubject(s): Economy
Published by: Towarzystwo Naukowe KUL & Katolicki Uniwersytet Lubelski Jana Pawła II
Keywords: financial result; net profit; loss carry sharing; wynik finansowy; podział zysku; pokrycie straty
Summary/Abstract: In the paper issues connected with the net financial result are described. Establishing, approvment and appropriation of the net profit (the offset of the loss) in commercial companies, in accordance with Accounting Act and Polish Commercial Companies Code are mentioned. An exemplification connected with the theoretical backgroung is presented.
Journal: Roczniki Nauk Społecznych
- Issue Year: 36/2008
- Issue No: 3
- Page Range: 177-193
- Page Count: 17
- Language: Polish
