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Accounting Standards for Equity Capital Management and Dividend Distributions in France

Anne Le Manh

Accounting, Economics and Law – A Convivium2025https://doi.org/10.1515/ael-2024-0014article
AJG 2ABDC B
Weight
0.41

Abstract

This paper aims to outline the current regulatory framework of accounting for dividend distributions in France, with a view over its evolution since 1957. After briefly presenting the accounting regulatory sources of dividend distribution in France, our case study focuses on the dividend distribution restrictions that originate from two main matters, as in most EU member states: – Recognition of unrealised gains in the financial statements. – Carrying out of capital transactions impacting company equity: increase in capital, share buy-back, merger and acquisitions. Two findings are especially noteworthy. First, French regulations require restrictions on dividend distribution for the optional accounting treatments mentioned by the 2013 EU Accounting Directive and for which this directive recommends Member States to require those restrictions. Furthermore, in line with EU regulations, French regulations are silent on the distribution of dividends from unrealised profits or reserves arising from the recognition of goodwill in the individual accounts, the recognition of a deferred tax asset and the recognition of a share premium.

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https://doi.org/https://doi.org/10.1515/ael-2024-0014

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@article{anne2025,
  title        = {{Accounting Standards for Equity Capital Management and Dividend Distributions in France}},
  author       = {Anne Le Manh},
  journal      = {Accounting, Economics and Law – A Convivium},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1515/ael-2024-0014},
}

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Accounting Standards for Equity Capital Management and Dividend Distributions in France

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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