The fifth edition of the book includes extensive references to International Accounting Standards and is adapted to Law 3604/2007. It thoroughly analyzes the principles and rules of corporate cooperation, partnerships (General Partnership, Limited Partnership, and Silent Partnership), Limited Liability Companies, as well as Public Limited Companies with reference to practical application issues such as: establishment and operation, share capital, shares, founders' shares, profit distribution, reserves, provisions, dissolution, bond loans, etc. It describes company transformations (conversions, mergers, splits) and corporate groups 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 Business Accounting but also for all professional accountants.