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- Title
Profit Distribution in Different Legal Forms of the Society.
- Authors
Prokopović, Živojin; Adamović, Vladimir; Prokopović, Tijana
- Abstract
The distribution of profits and the coverage of losses of a company are regulated by positive regulations for all legal forms of companies. They also regulate the issue of financial reporting as a condition for profit sharing. The distribution of profit is regarded as an accounting category created as a difference between the income and expenses generated in the previous period, as it may contain the effects of the application of certain International Accounting Standards (MPCs), or International Financial Reporting Standards (IFRS), as well as International Financial Reporting Standards for small and medium-sized entities (IFRS for SMEs).
- Subjects
FORMS (Law); BUSINESS enterprises; PROFIT; ACCOUNTING standards; INTERNATIONAL Financial Reporting Standards
- Publication
Journal of Research & Innovation for Sustainable Society (JRISS), 2022, Vol 4, Issue 1, p30
- ISSN
2668-0416
- Publication type
Article
- DOI
10.33727/jriss.2022.1.6:30-35