search query: @freeterm stock company, shareholding, foreign / total: 1
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| Author: | Kocbek, M. Prelic, S. |
| Title: | The prospects of minority shareholders and associates to assure an extraordinary audit |
| Journal: | Podjetje in delo
1996 : VOL. 22:3, p. 351-381 |
| Index terms: | |
| Freeterms: | Slovenia, business corporations, joint stock company, shareholding, foreign country, rights, control, auditing, Germany, Austria, Hungary, The Czech Republic, Italy, Switzerland, Cyprus, USA, corporations, public enterprise, private sector, legislation, international comparisons |
| Language: | slv |
| Abstract: | In accordance with the valid legislation , the whole social capital of a company in the process of transformation can be transferred to the Development Agency of the Republic of Slovenia.Such a measure is not carried out if the binding party proves that the legislation of a foreign country does not permit auditing of the financial statement of a company in which the binding party represents a minority shareholder.Therefore, the authors analyse regulations in some foreign countries and pay special attention to the prospects, guaranteed to minority shareholders by foreign Iegal regulations, to assure the auditing of financial statements.Within this context, the prospects of Slovenian minority shareholders for obtaining the realisation of the procedure, are dealt with. |
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