Rykova I. N. (Doctor of Economics The Academy of natural Sciences Head of the Sectorial Economy Center Federal state budgetary institution «Scientific research Institute of Finance» )
Gubanov R. S. (candidate of economic Sciences, senior researcher of the Sectorial Economy Center Federal state budgetary institution «Scientific research Institute of Finance»)
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The article discusses financial and legal issues that affect the dividend payouts in the Russian companies with state participation. The discussion exposed the issue of the possibility of mandatory application of IFRS in the calculation of net profit of companies in order to improve the quality of dividend payments. Practical recommendations on the use of the legal framework in solving the problems of the dividend policy of Russian companies with state participation.
Keywords:company, state-owned companies, dividend payments, investments, international financial reporting standards
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Citation link:
Rykova I. N., Gubanov R. S. Issues of investments in the companies with state participation: improving dividend payouts // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№02. -С. 71-75 |
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