The article is oriented on the accounting and the taxes aspects of the securities sale. The accounting and taxing problems of the securities are very serious. Adjusting loss from the securities sale used to be different as the loss from the sale of the other subjects. At the securities sale, very important is also accounting evidence, on the base of which is possible to lead and to adjudicate the securities for the tax purposes. The average course of the securities dimensioned on the market is crucial at the loss asserting from the sale of securities. Therefore, to monitor an average course of the securities is also important.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.