Žárová, Marcela - In: European financial and accounting journal : EFAJ 8 (2013) 2, pp. 21-45
The EC 4th Directive has been in force since 1978, at least till 2001 without fundamental changes. Nearly the same history concerns the EC 7th Directive, firstly issued in 1983. Then new requirements, such as new disclosures and valuation rules, including provisions on fair value accounting,...
