Accounting Operations of Capital Companies, 3rd updated and revised edition

The third, updated and revised edition focuses on significant accounting transactions of joint stock companies and limited liability companies that are directly or indirectly related to changes in equity. The theoretical background and the actual accounting solutions in the form of illustrative diagrams and examples are comprehensively conceived, i.e. not only from an accounting perspective, but also in the context of the Czech legal and tax context. Accounting operations are dealt with from the point of view of the individual participants in these operations (depositor and deposit taker, issuer and security holder, shareholder and paying company, etc. ). The reader will find useful information on the forms of contributions, but also on accounting and tax issues with non-cash contributions, on the circumstances and consequences of changes in equity or on issues related to the holding and valuation of securities. The comprehensiveness of the treatment provides valuable information and practical examples not only for accountants, auditors, tax advisors, managers, companions, shareholders, but also for university students.