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  Àccents of Annual Accounting Closure in Non-Financial Enterprises

  In the present research we are focusing our attention on some principled and procedural questions about the annual accounting closure in non-financial enterprises applying IAS/IFRS as a reporting base related to preparation and presentation of the annual financial statement. Without claims of exhaustion, the main stages of annual accounting ... In the present research we are focusing our attention on some principled and procedural questions about the annual accounting closure in non-financial enterprises applying IAS/IFRS as a reporting base related to preparation and presentation of the annual financial statement. Without claims of exhaustion, the main stages of annual accounting closure are analysed in chronological order, the duration of which depends on specific features of the enterprise itself and the organisation of the accounting process. Emphasis is placed on the inventory of the assets and liabilities whose purpose guarantees the informational authencity which is announced in the annual financial statement.

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  Possibilities for Determination of the Liquidation Value

  Currently, the global and national economies are experiencing an increase in the level of uncertainty, which is remarkable especially in the markets for the most traded assets. This, in turn, affects the activities of companies in terms of prices, demand and supply of specific resources, which makes it difficult to correctly determine the value of ... Currently, the global and national economies are experiencing an increase in the level of uncertainty, which is remarkable especially in the markets for the most traded assets. This, in turn, affects the activities of companies in terms of prices, demand and supply of specific resources, which makes it difficult to correctly determine the value of enterprises. Evaluation plays a crucial role in balancing the interests of all stakeholders at such a time. In many cases, the appraisers face the task in practice to derive, determine a value different from the market - liquidation, investment and others. In the present study we focus on the possibilities for determining the liquidation value.

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  Regulatory and Tax Challenges to Cryptoasset Market

  Many potential benefits of crypto assets for the financial sector are widely recognized, including cost savings, improved efficiency and transparency. The proliferation of cryptocurrencies and the remarkable expansion of novel economic practices associated with them pose an unprecedented challenge to established norms of taxation and market ... Many potential benefits of crypto assets for the financial sector are widely recognized, including cost savings, improved efficiency and transparency. The proliferation of cryptocurrencies and the remarkable expansion of novel economic practices associated with them pose an unprecedented challenge to established norms of taxation and market regulation. Currently, at the EU-wide level, there is a regulatory gap, which contributes to legal uncertainty and weak investor protection. The European Commission took the first steps to assume its competence over all crypto assets within the EU and, after a comprehensive review of the entire crypto assets ecosystem, issued a proposal for a regulation on markets in crypto assets. The EU legislative initiatives seek to unlock the potential of crypto-assets while mitigating the risks to financial stability, market integrity and consumer protection. This will lead to additional and better financial products for consumers, improving financial inclusion and financing of businesses. This study analyzes the regulatory achievements and challenges to overcome the widespread implementation of blockchain technology and the use of cryptocurrencies. The strengths and weaknesses in the tax practices for taxation of virtual currencies in some countries are discussed, and the emphasis is on the possibilities for overcoming the problem of tax evasion.