Complete Company Accounting course

S O M M A I R E

Commercial companies .............................................. .......... P 02

Constitution of companies: common provisions ................ P 07

Constitution of capital companies ......................................... P 12

Constitution of capital companies: special cases .......... P 15

Taxation of profits .............................................. .............P 20

Assignment of results .............................................. ..............P 23

Valuation of securities: heritage methods ......................... P 28

Valuation of securities: methods based on profitability ..... P 34

Evaluation of titles: other methods .................................... P 37

Capital increase through new contributions ......................... P 41

Capital increase by incorporation of reserves .......... P 48

Capital increase: other terms .............................. P 51

Capital increase: combined terms ........................ P 54

Reduction of capital .............................................. .................... P 60

Dissolution of companies .............................................. ..............P 64

Merger - reunion of companies............................................. .......... P 69

Merger - absorption of independent companies ......................... P 75

Merger - absorption of related companies ......................................... P 80