Framework syllabus of lectures:
1. Characteristics of capital companies, their forms, mutual differences and specifics in comparison with partnership.
2. Establishment of capital companies by monetary and non-monetary contributions (movable, immovable property, receivables).
3. Possibilities of register capital increasing of capital companies (new subscription, from own sources, conditional increase).
4. Possibilities of registered capital reducing of capital companies (settlement of own shares, transfer to funds, to cover losses, with payment to shareholders).
5. Securities transactions held by a capital company (types, categorization, acquisition methods, valuation at acquisition and at the balance sheet date, sales, specifics of accounting and taxation).
6. Determining, taxing, reporting and distributing profit or loss in capital companies (including deferred tax, advance payments on profit shares).
7. Specific accounting operations of Ltd. (settlement share x release share, extra opt out of registered capital).
8. Financial statements and annual report, related parties report, audit of financial statements, disclosure of financial statements.
1. Characteristics of capital companies, their forms, mutual differences and specifics in comparison with partnership.
2. Establishment of capital companies by monetary and non-monetary contributions (movable, immovable property, receivables).
3. Possibilities of register capital increasing of capital companies (new subscription, from own sources, conditional increase).
4. Possibilities of registered capital reducing of capital companies (settlement of own shares, transfer to funds, to cover losses, with payment to shareholders).
5. Securities transactions held by a capital company (types, categorization, acquisition methods, valuation at acquisition and at the balance sheet date, sales, specifics of accounting and taxation).
6. Determining, taxing, reporting and distributing profit or loss in capital companies (including deferred tax, advance payments on profit shares).
7. Specific accounting operations of Ltd. (settlement share x release share, extra opt out of registered capital).
8. Financial statements and annual report, related parties report, audit of financial statements, disclosure of financial statements.