Liquidation process of a capital company and preparation of financial statements

Description :

The book, based on an extensive analysis of regulatory enactments and the author's practical experience, analyzes and describes the liquidation process of a capital company and its impact on accounting and preparation of financial statements. At the same time, the insolvency process, the procedure for assessing the assets, claims and liabilities of a capital company in the liquidation process, their presentation in accounting and the basic principles of preparing financial statements of a capital company are examined, taking into account the regulatory requirements in force at the beginning of 2017 for the liquidation of a capital company, the organization of accounting and the preparation of annual reports, as well as other financial statements, revealing the most important changes in regulatory enactments and their impact.

The book will be useful for entrepreneurs, liquidators of capital companies, insolvency administrators, accountants and other interested parties, as well as students studying accounting and legal sciences.

Format: A5, softcover, 168 pages.

ISBN: 978-9934-18-209-9

Publisher: University of Latvia Academic Press

Year of publication: 2017