In-kind shares (comparative study)

By identifying this type of shares, how they are traded and the restrictions that appear on them, as well as discussing the amendments introduced by the Iraqi legislator to this type of shares by Coalition Authority Order No. (64) of 2004. The importance of the research lies in the subject of shares in kind, as they are part of the capital of the joint stock company and the limited company, and it is no secret that these companies are of great importance in the economy of countries and are considered the ideal model for capital companies. The research was divided into two sections, the first was devoted to the definition of these shares, while the second was devoted to the legal provisions related to this type of shares. One of the most important conclusions that came out of the research is that the Iraqi legislator has identified in-kind shares such as real estate, land, and intangible property such as patents, trade names, and others.