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Showing 1 to 1 of 1 for “"Profit -- Accounting"”.
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Distributable profits : bridging the gap between the Companies Act and the financial reporting framework
… reporting framework in determining distributable profits (DP). Since dividend restrictions feature as one of the main pillars of the capital maintenance (CM) doctrine established by Directive 77/91/EEC, the study also aims to assess the adequacy of the current capital formation (CF) rules as well …