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001-es BibID:	BIBFORM109651
Első szerző:	Szekeres Alexandra (közgazdász)
Cím:	Impact of the transition to international financial reporting standards on coverage calculation : Case study / Alexandra Szekeres, Angelika Dienes
Dátum:	2022
ISSN:	2344-1712
Megjegyzések:	The present study focuses on the method of coverage calculation and the reasons for the different results due to the differences between the Hungarian and IFRS accounting systems. First, the accounting characteristics inherent in the content and structure of the profit and loss account are presented on which the coverage calculation is based in the Hungarian and IFRS systems. Next, the accounting items that are necessary for the calculation of coverage are described in detail and are compared according to the two accounting systems. Finally, the differences in the calculation of coverage in the Hungarian and IFRS accounting systems based on the same items are presented through an example. Based on the study, it can be clearly stated that a significantly higher coverage amount can be detected on the basis of the same items in the system of IFRS than in the Hungarian accounting environment.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Network Intelligence Studies. - 10 : 19 (2022), p. 71-78. -
További szerzők:	Dienes Angelika
Internet cím:	Szerző által megadott URL Intézményi repozitóriumban (DEA) tárolt változat
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