ACCOUNTING AND TAXATION OF DIVIDENDS
Journal Title: Інфраструктура ринку - Year 2018, Vol 18, Issue
Abstract
The article considers approaches to the definition of the term “dividends” in the Ukrainian legislation. Features of dividend payments by various business societies, the reflection in the accounting of accrued dividends, and the issue related to taxation of dividends are revealed.
Authors and Affiliations
O. M. Bradul, V. A. Shepeluk
Keywords
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- EP ID EP664273
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