In the protection of the divident advance and the undertakings
Dr. Barkassy-Grünfeld Loránd / Legal insights / July 10, 2017
It seems the domestic undertakings, from the microenterprises to the medium-sized and the big companies, fell victims to the improper interpretation of the statutory instrument - the expert of Barkassy Grünfeld Law Firm draws the Origo's attention to this important problem. According to the auditors, to make the decision on the issue of the divident advance, breaking up with the practice so far, according to the new Civil Code, interlocutory balance shall be made compulsorily - as it is revealed in the article in the Hungarian Institute of Chartered Accountants' magazine SZAKma, released in June. The statement of the article is nearly revelational, although the author remains behind with the justification of the statement. Loránd Barkassy-Grünfeld presents the refutation of the audit construction and its reasons.