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The objectives of this paper are to expose the basic conceptual elements for the distribution of profits under inflationary conditions and to present the methodological guidelines for the elaboration of the procedure that contributes to the distribution of profits to the partners from the net profit without significantly affecting the equity, taking into account the effect of inflation in medium-sized companies in Mozambique. The profit distribution procedure to be used at the time of intense inflation as a way to prevent the decapitalization of the company was addressed. The premise was the…mehr

Produktbeschreibung
The objectives of this paper are to expose the basic conceptual elements for the distribution of profits under inflationary conditions and to present the methodological guidelines for the elaboration of the procedure that contributes to the distribution of profits to the partners from the net profit without significantly affecting the equity, taking into account the effect of inflation in medium-sized companies in Mozambique. The profit distribution procedure to be used at the time of intense inflation as a way to prevent the decapitalization of the company was addressed. The premise was the recognition of inflation in the financial information and the prediction of bankruptcy using the Altman Z-Score model to distribute the profit according to the company's bylaws.
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Autorenporträt
Armando Agostinho Tomás, Máster en Contabilidad Gerencial en la UC ¿ Cuba. Fué Jefe de Departamento Financiero del Puerto de Nacala. 2010, Universidad Pedagógica de Mozambique. 2017, doctorado en Ciencias Contables y Financieras en Universidad de Camagüey obteniendo título de Dr. en ciencias, en Noviembre de 2020.