The fifth edition of the book includes extensive references to International Accounting Standards and is adapted to Law 3604/2007. The principles and rules of corporate cooperation, personal companies (O.E., E.E., and Participatory or Anonymous company), S.A., as well as Anonymous companies are analyzed in detail, with reference to practical application issues such as: establishment and operation, share capital, shares, founding titles, profit distribution, reserves, provisions, dissolution, bond loans, etc. The transformations of companies (conversions, mergers, splits) and company groups are described with reference to consolidated financial statements.

The numerous examples and application exercises accompanying the book's chapters make it an essential tool not only in the context of teaching Corporate Accounting, but also for all professional accountants.