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001-es BibID:	BIBFORM106145
Első szerző:	Szekeres Alexandra (közgazdász)
Cím:	Examination and Comparison of the Profitability of a Company in Two Different Accounting Environments / Szekeres Alexandra, Hamad Mirjam
Dátum:	2020
Megjegyzések:	The primary goal of the present research is to examine the profitability of companies that have transitioned to IFRS in the year of transition. This provides an opportunity to compare the profitability of a given company in the system of IFRS and on the basis of the data of the annual statement prepared in accordance with the Hungarian accounting rules. In the scope of the literature review and material and method chapters, the method of calculating the applied profitability indicators and the economic content of the indicators are presented. In addition, the source of the annual statements containing the data used for the study is described. In the scope of the research, it is hoped to be highlighted how different results can be presented in terms of profitability, using the data of two annual statements prepared on the basis of two different accounting systems. For the study, the Magyar Telekom Telecommunications Plc was selected, which switched to IFRS in 2017. The profitability of Telekom Plc. was examined using the return on sales (ROS), return on assets (ROA), and return on equity (ROE) profitability ratios. Simultaneously with the presentation of the profitability indicators, the factors influencing the value of each profitability indicator were described. In addition, the accounting specificities of the factors influencing profitability indicators in the system of IFRS and in the Hungarian accounting regulations were highlighted. In the scope of the present study, the focus was on the causal relationships of each difference. As a result of the research, it can be clearly stated that the profitability indicators calculated on the basis of the data of the annual report prepared in accordance with the requirements of IFRS are higher, so a more favorable profitability situation can be detected than in the Hungarian accounting environment. In the conclusion chapter, the results of the study and the drawn conclusions are briefly summarized.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Annals of the University of Oradea. Economic Sciences. - 29 : 1 (2020), p. 305-313. -
További szerzők:	Hamad, Mirjam (1991-) (közgazdász)
Internet cím:	Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM083826
Első szerző:	Szekeres Alexandra (közgazdász)
Cím:	Analysis of the differences of financial statements prepared in conformity with IFRS by companies operating in the health care sector and another sector / Szekeres Alexandra, Orbán Ildikó
Dátum:	2019
ISSN:	1222-569X 1582-5450
Megjegyzések:	The primary objective of present article is to compare companies operating within and outside of the health care sector that prepare their annual statements in accordance with IFRS. In present article, comparative analysis of Richter Gedeon Plc. and Telekom Plc. is realized. Richter Gedeon Plc. is a large company operating within the pharmaceutical sector and its consolidated annual statement is prepared in accordance with IFRS. Telekom Plc. is a public limited company operating in the telecommunications sector, which also prepares its consolidated annual statement in accordance with IFRS. The reason for selecting the two companies indicated above is that Richter Gedeon Plc. is one of the largest pharmaceutical companies in Hungary, while Telekom Plc. as a company operating outside the health care sector is similar to Richter in terms of its size, as their balance sheet totals are almost identical in their consolidated balance sheets. The similarity in terms of the magnitude of their balance sheet data allows for the comparison of the annual statement practices of the two companies. The examined companies are compared based on their invested assets with especial emphasis put on their intangible assets. In the course of the comparative analysis, composition of the invested assets of the investigated companies is presented, and then the proportion and composition of intangible assets and the changes in the stock of the company and its possible causes are explored. Analysis of intangible assets takes place due to the sectoral specificities of the selected large companies. In relation with the comparative analyses, specificities of relevant IFRS requirements are highlighted.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk IFRS immateriális eszközök
Megjelenés:	Annals of the University of Oradea: Economic Science. - 28 : 1 (2019), p. 185-193. -
További szerzők:	Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Pályázati támogatás:	EFOP-3.6.1-16-2016-00022 EFOP
Internet cím:	Szerző által megadott URL Intézményi repozitóriumban (DEA) tárolt változat
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