LEGISLATÍVNA ÚPRAVA OHODNOCOVANIA CENNÝCH PAPIEROV SI VYŽADUJE ODBORNÚ EKONOMICKÚ DISKUSIU

• Authors: Hrvoľová Božena

Title variants

EN

Legal norms treating financial securities requires discussion

• 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.

Keywords

EN

FAIR VALUE; FINANCIAL SECURITIES; LEGAL NORMS; MARKET VALUE; REAL VALUE; VALUE

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Institute of Slovak and World Economics and Institute for Forecasting, Slovak Academy of Sciences
• Journal: Ekonomický časopis (Journal of Economics)
• Year: 2005
• Volume: 53
• Issue: 2
• Pages: 198-211
• Document type: ARTICLE

Contributors

author

Hrvoľová Božena

• B. Hrvolova, Ustav slovenskej a svetovej ekonomiky SAV, Sancova 56, 811 05 Bratislava 1, Slovak Republik

Identifiers

CEJSH db identifier

06SKAAAA00741829