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001-es BibID:BIBFORM109828
Első szerző:Kerezsi Dóra (közgazdász)
Cím:How the notes to the financial statement promote decison-making of market players / Dóra Kerezsi
Megjegyzések:The prior aim of each business entity is to operate effectively and efficiently which may be gained when entities react to changes of their external environment immediately and able to make immediate decisions in this regard. This decision-making requires the provision of the necessary information. A single information system laid down by the Act of Accounting is vital to be informed adequately and process information. Financial statement laid down by law includes the balance sheet and profit and loss account with quantitative data, and notes to the financial statement explaining the balance sheet and profit and loss account. In addition, it helps introducing the realistic and reliable image of the company. The aim of the notes to the financial statement is to include all the data, information, explanations that are crucial for investors, creditors, and all the stakeholders to judge an entity and make a decision. During the study, I carried out a questionnaire to reveal whether economic experts consider information in the notes to the financial statement important during their jobs.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
financial statement
notes to the financial statement
Megjelenés:Modern Science. - 6 : 3 (2019), p. 73-81. -
Internet cím:Intézményi repozitóriumban (DEA) tárolt változat
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