- Path:
-
Accounting Standards for Equity Capital Management and Dividend Distributions in France
Files
Restricted access: The document can be accessed only at the computer workstations of the Zentral- and Landesbibliothek Berlin. Here you can find our current opening hours.
Periodical
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Accounting, Economics, and Law
- Publication:
-
Berlin Boston, Mass.: De Gruyter
- Note:
- Fortsetzung der Druck-Ausgabe
- Volltext auch als Teil einer Datenbank verfügbar
- Gesehen am 10.01.15
- C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
- Scope:
- Online-Ressource
- ISSN:
- 2152-2820
- ZDB-ID:
-
2629308-0
- Keywords:
- Zeitschrift
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
Article
- Title:
- Accounting Standards for Equity Capital Management and Dividend Distributions in France
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: This paper aims to outline the current regulatory framework of accounting for dividend distributions in France, with a view over its evolution since 1957. After briefly presenting the accounting regulatory sources of dividend distribution in France, our case study focuses on the dividend distribution restrictions that originate from two main matters, as in most EU member states: – Recognition of unrealised gains in the financial statements. – Carrying out of capital transactions impacting company equity: increase in capital, share buy-back, merger and acquisitions. Two findings are especially noteworthy. First, French regulations require restrictions on dividend distribution for the optional accounting treatments mentioned by the 2013 EU Accounting Directive and for which this directive recommends Member States to require those restrictions. Furthermore, in line with EU regulations, French regulations are silent on the distribution of dividends from unrealised profits or reserves arising from the recognition of goodwill in the individual accounts, the recognition of a deferred tax asset and the recognition of a share premium.
- Scope:
- Online-Ressource
- Note:
- Kein Open Access
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- dividend distribution ; individual financial statements ; accounting policies ; unrealized gains ; K20 ; M41 ; M48
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
- Title:
- Accounting Standards for Equity Capital Management and Dividend Distributions in France
- Publication:
-
Berlin Boston, Mass.: De Gruyter, 2025
- Language:
- English
- Information:
- Abstract: This paper aims to outline the current regulatory framework of accounting for dividend distributions in France, with a view over its evolution since 1957. After briefly presenting the accounting regulatory sources of dividend distribution in France, our case study focuses on the dividend distribution restrictions that originate from two main matters, as in most EU member states: – Recognition of unrealised gains in the financial statements. – Carrying out of capital transactions impacting company equity: increase in capital, share buy-back, merger and acquisitions. Two findings are especially noteworthy. First, French regulations require restrictions on dividend distribution for the optional accounting treatments mentioned by the 2013 EU Accounting Directive and for which this directive recommends Member States to require those restrictions. Furthermore, in line with EU regulations, French regulations are silent on the distribution of dividends from unrealised profits or reserves arising from the recognition of goodwill in the individual accounts, the recognition of a deferred tax asset and the recognition of a share premium.
- Scope:
- Online-Ressource
- Note:
- Kein Open Access
- Archivierung/Langzeitarchivierung gewährleistet
- Keywords:
- dividend distribution ; individual financial statements ; accounting policies ; unrealized gains ; K20 ; M41 ; M48
- Classification:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Collection:
- Wirtschaft
- Sozialwissenschaften
- Sonstiges
- Copyright:
- Rights reserved
- Accessibility:
- Eingeschränkter Zugang mit Nutzungsbeschränkungen
