E. Gracheva, Marina V. Karaseva (Sentsova), E. Pokachalova, A. Sitnik
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Review of the Financial Law Textbook Edited by V.F. Popondopulo and D.A. Petrov — Moscow : Prospect, 2021. — 576 p.
This article is a review of the Financial Law textbook edited by V.F. Popondopulo and D.A. Petrov. The article critically assesses the provisions of the textbook, that confound the fundamentals of the financial law of the Russian Federation. The superficial analysis of the fundamental financial law categories, the absence of knowledge of the history of development of financial law as well as the absence of due research of the system of legal regulation of public relations established in the course of functioning of the financial market has led the authors of the textbook to incorrect conclusions. It is concluded that in general the textbook under review is superficial, it does not take into account the basic provisions of the national theory of financial law and intentional negligence of research of the leading representatives of true science of financial law together with incomplete author standpoints is a challenge for the whole scientific community and representatives of the financial law science in particular
期刊介绍:
In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.