Accounting for own shares

The existence of joint-stock companies is inextricably linked with the movement of their own shares. Societies issue, buy, resell, cancel shares, increase or decrease their nominal value. In most cases, this directly affects the size of the authorized capital of the organization. At the same time, all changes that occurred with the shares must be strictly taken into account and recorded in the accounting registers, and the tax interests of the state arising in the course of this activity are respected.