Oblici povećanja osnovnog kapitala kod dioničkih društava i njihovo računovodstveno obuhvatanje
Model of shareholders' capital growth in companies with share capital and accounting recording of the growth

Summary/Abstract: Companies with share capital (d.d.), along with limited liability companies (d.o.o.), are the prevailing type of organizing corporations in the postprivatization period in B-H. The main characteristic of both organizational types (d.d. and d.o.o.) is that they belong to capital organizations where capital represents the foundation for associating and joining of interests. This paper is limited only to the term of founding capital (shareholder capital, equity…..) and possibilities of its growth. Besides legal aspect of this issue, this study also deals with accounting treatment of such business operations, as well as with observations of certain legal inconsistencies which represent obstacle for faster development of capital market in B-H.

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