THE EMERGENCE OF “TRUE AND FAIR VIEW” PRINCIPLE IN ACCOUNTING WITH SPECIAL REGARDS TO THE PROVISIONS OF THE HUNGARIAN ACCOUNTING ACT

Accounting is playing an important role in ensuring the optimal operation of business entities. The field itself has a long history within the jurisdiction of different countries, however, its international aspects became more dominant with the emergence of multinational corporations. The aim of the...

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Bibliographic Details
Main Author: Zoltán Zéman
Format: Article
Language:English
Published: Josip Juraj Strossmayer University of Osijek, Faculty of Law 2018-12-01
Series:Pravni Vjesnik
Subjects:
Online Access:https://hrcak.srce.hr/ojs/index.php/pravni-vjesnik/article/view/5997