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The Critical Analysis of Profit for its Allocation Decision-Making

The Critical Analysis of Profit for its Allocation Decision-Making AbstractThe decrease of the business property can cause a reduction in the production ability of the enterprise to the extent causing an involuntary closing of business activities. It is usually caused not only by the reported loss, but also by the greater distribution of profits, as is the amount of the real level of the enterprise's distributable profit. A thorough analysis of the reported accounting profit described in this paper should be the starting point for the allocation of profit. It is important to be able to identify and assign a portion of the accounting profit, corresponding to the non-realised profit and fictitious profit, where eventual release outside the enterprise threatens the future performance of the enterprise. These portions of the reported profit do not correspond to the actually made, realised and real production, which is a necessary condition to achieve a real profit to possible safety division to investors. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Scientific Annals of Economics and Business de Gruyter

The Critical Analysis of Profit for its Allocation Decision-Making

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Publisher
de Gruyter
Copyright
© 2017 Renáta Pakšiová, published by De Gruyter Open
eISSN
2501-3165
DOI
10.1515/saeb-2017-0039
Publisher site
See Article on Publisher Site

Abstract

AbstractThe decrease of the business property can cause a reduction in the production ability of the enterprise to the extent causing an involuntary closing of business activities. It is usually caused not only by the reported loss, but also by the greater distribution of profits, as is the amount of the real level of the enterprise's distributable profit. A thorough analysis of the reported accounting profit described in this paper should be the starting point for the allocation of profit. It is important to be able to identify and assign a portion of the accounting profit, corresponding to the non-realised profit and fictitious profit, where eventual release outside the enterprise threatens the future performance of the enterprise. These portions of the reported profit do not correspond to the actually made, realised and real production, which is a necessary condition to achieve a real profit to possible safety division to investors.

Journal

Scientific Annals of Economics and Business – de Gruyter

Published: Dec 1, 2017

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    Paksiova
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    Prochazka
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    Kubascikova
  • Measure of the Ministry of Finance of the Slovak Republic of no On defining details of the arrangement marking and content specification of items of an individual financial statement and extent of data determined for publication from an individual
    December
  • Economic Consequences of Financial Reporting and Disclosure Regulation and Suggestions for Future Research frompapers ssrn com sol papers cfm abstract id
    Leuz
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  • podstata podniku st ed ed
    Paksiova
  • Dynamic strategy for sustainable business development Mania or hazard
    Sebestova
  • Accounting Theory Practice th ed ed
    Glautier
  • ako indikátor rastu majetkovej podstaty a jeho analýzaChange indicators of the business property and their analysis : proceedings of scientific papers
    Paksiova
  • Double taxation of profit distribution in the Slovak Republic : Consistency with the EU law Účtovníctvo a audítorstvo v procese svetovej harmonizácie http kuaa sk uploads Double taxation of profit distribution in the Slovak Republic Consistency with the EU
    Krajciova
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  • faktory ovlivňující malé a střední podnikání : případová studie z Moravskoslezského kraje for theory social and economic forecasting
    Sebestova
  • Act no on Accounting as amended
    Coll
  • Directive EU of the EP and of the Council On the annual financial statements consolidated financial statements and related reports of certain types of undertakings amending Directive EC of the European Parliament and of the Council and repeating council
    Cong
  • podstata podniku st ed ed
    Paksiova
  • Measure of the Ministry of Finance of the Slovak Republic of no On stipulation of details of accounting procedures and framework chart of accounts for entrepreneurs keeping double - entry accounting as amended
    December
  • The Effect of International Institutional Factors on Properties of Accounting Earnings of Accounting and http dx org
    Ball
  • Profit or loss in commercial companies and its allocation in the process of global harmonization Účtovníctvo a audítorstvo v procese svetovej harmonizácie http kuaa sk uploads Profit or loss in commercial companies and its allocation in the process of
    Kosovska
  • Incentives versus Standards : Properties of Accounting Income in Four East Asian Countries of Accounting and http dx org jacceco
    Ball
  • Do Accounting Standards Matter ? An Exploratory Analysis of Earnings Management before and after IFRS Adoption of and http dx doi org
    Jeanjean
  • a The Preservation of the business property in the context of the commercial code in SlovakiaÚčtovníctvo a audítorstvo v procese svetovej harmonizácie Bratislava Publishing house Ekonom
    Paksiova
  • Accruals Earnings Management in Emerging Markets under the Transition to IFRS : The Case of Romanian Listed Companies Transformations in
    Istrate
  • uctovnej zavierky st ed ed
    Slosarova
  • ako metodicky prostriedok uctovnictva st ed ed
    Bednarova
  • Do Accounting Standards Matter ? An Exploratory Analysis of Earnings Management before and after IFRS Adoption of and http dx doi org
    Jeanjean
  • Measure of the Ministry of Finance of the Slovak Republic of no On stipulation of details of accounting procedures and framework chart of accounts for entrepreneurs keeping double - entry accounting as amended
    December
  • rozhodovanie o dlhodobej alokacii kapitaluManagement trends in theory and practice scientific papers University Publishing University of
    Markovic
  • The Effect of IFRS Adoption and Investor Protection on Earnings Quality around the World The of Accounting http dx doi org
    Houqe
  • ako indikátor rastu majetkovej podstaty a jeho analýzaChange indicators of the business property and their analysis : proceedings of scientific papers
    Paksiova
  • Economic Consequences of Financial Reporting and Disclosure Regulation and Suggestions for Future Research frompapers ssrn com sol papers cfm abstract id
    Leuz
  • Measure of the Ministry of Finance of the Slovak Republic of no On defining details of the arrangement marking and content specification of items of an individual financial statement and extent of data determined for publication from an individual
    December