النظام القانوني لحساب الأرباح في شركات المساهمة

Abstract EN

This research aims to study the Algerian commercial law, along with the international trade legislations, is interested in regulating the profit account in the joint stock companies.

It includes legal provision that show how to organize the accounts of this company through its board of directors, which at the end of each fiscal year is responsible for preparing the balance sheet, profit and loss account as well the company's financial and its activities for the financial year ended and presented to the annual general assembly, in order to know the true financial position of the company, and accordingly know the real value of dividends distributed to shareholders.