Sermaye şirketlerinde kar dağıtımı ve muhasebeleştirilmesi

Abstract

SUMMARY Distribution of profits in capital partnerships differ notably from personal partnersihps as distribution of profits in capital partnerships is quite a daily issue with a large field of application bringing problems along with itself. The purpose of this study is to establish the profit distribution policies of capital partnerships, to study the elements affecting profit distribution policies inch by inch, to find a solution for related problems and include practices in respect of accounting techniques. It will be quite necessary and helpful to first have an idea about the concepts of loss and profit before determining the profit to be distribute'd and place them under accounting principles. To give a short definition, it will not be wrong to say that profit is the difference between the revenues and expenses of a company during its account term. We shall deduce the result that loss is the negative difference against profit. Several factors should be considered in establishing profit distribution policies of organizations and we shall group these in two classes; first financial effects, secondly legal effects. Capital partnerships are formed as a result of combination economic and social elements to perform a common objective. Capital partnerships are divided into three classes like joint-stock companies, limited partnerships and partnership in commendam whose capital is divided into portions. Although all of these are accepted as capital partnerships, they bear very different characteristics when compared to each. Therefore, they also show differences in establishing profit distributions policies and accounting thereof. Profit distribution policies should be developed and deployed considering elements affecting profit distribution in capital partnerships.The most crucial factor affecting profit distribution is the investment policy of an organization. All coming investments not only restrict profit but also prevent complete distribution thereof. Additionally, the expectations of organizations regarding revenues and liquidity conditions might also have an affect on the distribution policy. Furthermore, there are obligatory rules and resolutions in our laws regulating distribution of profit and having a direct affect thereon. A sound and regular profit distribution policy will always keep companies powerful. Therefore, no practices hindering the desire to make investments should be employed. Even if sufficient profit is obtained at the end of a fiscal year, not distrubuting any of it and retaining it for reserves is as wrong as following a profit distribution policy which will consequently affect the company's financial sturuçture in a negative way and restrict its development. It is because companies are required to develop and follow sound and regular profit distribution policies to accomplish their objectives.. Moreover, all elements having a direct effect on distribution of profits shall be determined in accordance with the profit distribution tables equity principles thereby brining clarity to the way profits are distributed and increasing the credibility of capital holders. Another advantage is that investment decisions for the future also gain a trustworthiness enabling formation of a sound and regular distribution policy. In this way, the company can confidently follow its path to achieve its objectives.