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Formalno-prawne aspekty podziału wyniku finansowego w spółkach kapitałowych

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Żukowska-Kalita J.
Roczniki Nauk Społecznych
|
2008
|
vol. 36
|
issue 3
177-193
EN
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 examplification connected with the theoretical backgroung is presented.
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