Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United States Accounting Standard setters, through the point of view of the historical events, which led...

Since 2005 European listed companies report their financial figures based on IFRSs. This paper investigates whether Hungarian listed companies comply with IFRS disclosure requirements, identifying some factors associated with the level of compliance. Although the issue of consolidation is not a...

In this study we concentrate our efforts on the consequences that the existence and manifestation of globalization have on various domains of human activity. The impact of globalization will be analyzed from the perspective of the cause-effect relationship, with a special emphasis on the...