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001-es BibID:	BIBFORM115417
Első szerző:	Szentesi Ibolya (közgazdász)
Cím:	New ways of showing and analysing changes in income and assets through the adoption of international accounting standards / Szentesi Ibolya
Dátum:	2023
Megjegyzések:	Hungary is an attractive destination for working capital even in the midst of unfavorable global political and economic processes. It is important for investors to continuously monitor the incomegenerating capacity, efficiency, and growth of assets of enterprises. Accounting as an information system provides adequate data for the analysis of economic processes and the preparation of decisions. In order to have a reliable and real picture of management, it is necessary to concentrate on two areas of accounting work: on the one hand, on the precise recording of economic events, and on the other hand, on the appropriate evaluation of assets and resources, income and expenses. It is a fact that some elements of the Hungarian accounting system differ from the requirements of international accounting standards. The differences can be seen in the case of the valuation rules, so according to the Hungarian system, income is shown based on different principles and assets are valued differently. The owners, who in many cases are not accounting specialists, want to receive analyses that are understandable to them and based on real processes, so that they can make the right decision. The question is whether the Hungarian accounting system or the IFRS provides more accurate information. In my article, among the many differences, I am examining what differences are caused by the application of the time value of money, which is not used in the Hungarian system, according to international standards. Whether the data provided by IFRS is more reliable than the one according to Hungarian accounting rules.
ISBN:	978 973 53 3038 5
Tárgyszavak:	Társadalomtudományok Közgazdaságtudományok tanulmány, értekezés könyvrészlet külföldi tőke reálérték IFRS időtényező
Megjelenés:	Challenges in the Carpathian basin : 16th Annual International Conference on Economics and Business : conference volume / ed. Nagy Benedek. - p. 141-147. -
Internet cím:	Szerző által megadott URL Intézményi repozitóriumban (DEA) tárolt változat
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