A váltóra váltás javaslata meghökkentőnek tűnhet. Legalább ennyire különös az a helyzet, hogy bár hazánkban 2018. január 1-től életbe lépett a váltójog egységes hazai szabályrendszerének érvényesítése érdekében a 2017. évi CLXXXV. törvény a váltójogi...

The proposal to switch to bills and notes might be shocking. The fact that Act CLXXXV of 2017 on the Regulations for Bills of Exchange and Promissory Notes entered into effect in Hungary on 1 January 2018 in order to enforce the uniform regulations pertaining to the legislation on bills of...

A mindennapi üzleti életben gyakori az a típusú tőkepiaci tranzakció, amikor a külső befektetők ázsiós tőkeemelésen keresztül válnak egy vállalkozás tagjává. Leíró statisztikai elemzéssel igazoltuk a tőketartalék használatának a jelentőségét a vállalkozás...

The type of capital market transaction in which external investors become the members of an undertaking through capital increase by share premium is frequent in everyday business life. We confirmed the significance of the use of the capital reserve for the purposes of maintaining the solvency of...

The purpose of this study is to analyse and present the position and judgement of private individuals and private entrepreneurs – as debtors – in the sphere of economy and in the society. This document sheds light on the exposed position of debtors, while providing both easily comprehensible...

The free movement of capital – as it is traditionally seen as the fourth freedom, after goods, workers and persons, services and establishment – is a long-standing objective of the European Union, a fundamental freedom at the heart of the single market. The paper summarizes the development...

After the Mortgage-debt Financial Crisis and the European Debt Crisis, some remarkable and significant changes can be identified in public finances. In connection with this, new elements were incorporated into constitutions. The main hypothesis can be formulated as, is there any correlation...

The EPSAS Conceptual Framework 2018 is a useful summary of the main goals and key issues in public sector accounting, since collects all the relevant topics at a general level. Similar to the IPSAS, these standards are also not binding yet, but it is necessary for the EU member states to prepare...

The monitoring of the present situation of the capital and money relations even in Europe and Asia will help the project to estimate the financial development, and to understand the supply and demand factors. The key indicators are important in European transport research and innovation.China is...