Analyze the basic features of Corporations as a prototype of capitalist society and further from the accounting for certain legal and economic facts derived from the internal relations with partners, as well as certain aspects of the external relations of particular relevance in the field of Corporate Accounting.
The content of the topics covered, this work is:
4. - INTRODUCTION TO CORPORATIONS.
4.1. Basic characteristics of Corporations (SA).
4.2. The bodies S.A.
4.3. Shares in SA
5. - CORPORATIONS FOUNDATION.
5.1. Foundation simultaneous or agreement.
5.2. Successive Foundation.
5.3. Accounting for financial investments.
6. - CONTRIBUTIONS TO CORPORATIONS: THE PROBLEM OF SHAREHOLDERS defaulters.
6.1. Contributions in kind: valuation and accounting treatment.
6.2. Introduction to defaulting shareholders.
6.3. Problems defaulters' equity.
7. - CAPITAL.
7.2. Modalities of capital.
7.3. Accounting for financial investments.
8. - Capital reductions.
8.2. Capital reduction modalities.
8.3. Treasury share transactions.
9. - THE ISSUE OF BORROWING.
9.1. Introduction to the issuance of loans.
9.2. Accounting for the bond issue.
9.3. Accounting for the life of the loan.
9.4. Issuance of convertible bonds.
9.5. Accounting for investments in bonds.
10. - ISSUES ACCOUNTING BUSINESS concentration and deconcentration.
10.1. Concept of dissolution and liquidation.
10.2. Accounting for the liquidation and dissolution.
10.3. Fusion concept.
10.4. Accounting for the merger.
10.5. Accounting for the merger by creating new society.