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001-es BibID:	BIBFORM086191
Első szerző:	Darabos Éva (közgazdász)
Cím:	A Few Fields of the Harmonization of Accounting Statements on the Basis of IFRS / Darabos Éva, Herczeg Adrienn
Dátum:	2015
ISSN:	2212-5671
Megjegyzések:	The objective of the study is to introduce the major accounting systems (US GAAP, EU directives, IFRS) in a conception way with a special regard on compiling financial statements on the basis of IFRS. The accounts should include not only validity but the preciseness expected by both the owners and the creditors focusing on consistency, the usefulness, transparency and unambiguousness of the contained pieces of information. All these are especially important when a given enterprise or an enterprise-group represents itself in several countries or continents. The actuality of the topic is strengthened by the fact that more and more entities being interested even in abroad require to use a system based on internationally accepted standards as a basis when compiling annual accounts and consolidation for the sake of comparability. The study introduces the features of fixed asset valuation, the effect of valuation on income and property through a concrete case study regarding the realization of accounting principles.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk US GAAP IFRS EU directives asset valuation cost
Megjelenés:	Procedia Economics and Finance. - 32 (2015), p. 332-337. -
További szerzők:	Herczeg Adrienn (1981-) (közgazdász)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM086190
Első szerző:	Dékán Tamásné Orbán Ildikó (közgazdász, jogász)
Cím:	Measurement of Agricultural Activities According to the International Financial Reporting Standards / Dékán Tamásné Orbán Ildikó, Kiss Ágota
Dátum:	2015
ISSN:	2212-5671
Megjegyzések:	IAS 41 Agriculture sets out the accounting for agricultural activities and makes differentiation between biological assets (living plants and animals), agricultural produce (harvested product of the company's biological assets) and products that are the outcome of processing that followed harvest. The standard generally requires biological assets to be measured at fair value less estimated costs to sell, but this method can be applied only if the fair value can be estimated reliably. If this requirement does not stand, the asset is measured at cost decreased by the depreciation and the losses of impairment that accumulated. At the point of harvest the value of agricultural produce is its fair value less estimated costs to sell, and at that time this value is considered the cost of the produce(for the purposes of IAS 2 Inventories.
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk IAS standards agriculture measurement
Megjelenés:	Procedia Economics and Finance. - 32 (2015), p. 777-783. -
További szerzők:	Kiss Ágota (1989-) (okleveles közgazdász)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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