Archive of Journal - Financing

Financing – scientific journal for economy

ISSUE 2017, No. 2, Article 10, Year of publication: 8, June, 2017
Review to the structure and content of the company’s balance in the Republic of Srpska


Jovan Rodić, PhD*

*Partner of Euroaudita



Non disclosure of enrolled unpaid capital in assets as receivables from equity owners is reflected in the decrease of the amount of capital in the liability. Record of redeemed shares and stakes in the assets leading to overvaluing capital. It is important that capital is balanced properly, without overvaluing or undrevaluing, because in this case financial stability and indebtedness are quantified properly. Separation of deferred tax assets and deferred tax liabilities on long-term and short-term is unnecessary, because these positions are not changed until the next closing balance sheet.

Keywords: enrolled unpaid capital, redeemed shares and shares, deferred tax assets, deferred tax liabilities, capital.

DOI: 10.7251/FIN1702081R

Corresponding author: