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2005 | 53 | 2 | 198-211
Article title

The Legal Norms Treating Financial Securities Requires Discussion

Authors
Title variants
Languages of publication
SK
Abstracts
EN
The approval of the 431/2002 Accounting Act, particularly § 27, which introduced the term fair value, increased the interest in the topics related to financial securities evaluation among the broad specialized public in Slovak Republic. Besides the above-mentioned 431/2002 Accounting Act, the securities evaluation is treated by another legal norm – Ministry of Justice Statement No. 492 from August 23, 2002 concerning the setting of the general asset value, which is compulsory for the judge experts and others legal norms. The above-mentioned legal norms use different categories concerning securities evaluation issues that moreover differ from the one used by the theory. Besides, the categories are inaccurate, not positive and in some cases even incorrect. Therefore the professional discussion is very important.
Contributors
  • B. Hrvolova, Ustav slovenskej a svetovej ekonomiky SAV, Sancova 56, 811 05 Bratislava 1, Slovak Republik
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
06SKAAAA00741829
YADDA identifier
bwmeta1.element.09cf3d22-79c2-3929-9555-ee2816b0d690
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