Összesen 1 találat.


001-es BibID:BIBFORM072031
Első szerző:Fenyves Veronika (gazdasági agrármérnök)
Cím:International outlook : The notes and business report in the frame of financial reporting / Veronika Fenyves, Ildikó Orbán, Zoltán Bács, Ildikó Réka Cardoş, Silvia Tóbiás Kosár, Elvira Böcskei
ISSN:1789-221X 1789-7874
Megjegyzések:Are the accounting reports to be prepared on a yearly basis suitable for indicating problems, possibly for informing the stakeholders about the declining phase of an enterprise? The information needs of the various market operators are different thus the question is whether the management of an enterprise or possibly the owners place an emphasis on the adequate information. We examine the issue of social responsibility from a special approach in which, in addition to the corporate lifecycle models, there is a focus on the information content of the Hungarian and international accounting reports, moreover the content of the further report that is to be prepared but does not form apart of the accounting report. The aim of our research is to compare the notes and the further reports which meet the Hungarian, Rumanian, Slovakian and international standards and corroborate the quantitative data of the accounting report. By paralleling the notes and the further reports, we draw attention to the fact that one of the most important accounting principles i.e. the going concern concept, which the other principles are based on, will be (or will likely be) affected in sofar as content of the enterprises' reports does not comply with the legislation. In addition to the addressees of accounting, the authors point at the issue of social responsibility based on those similarities which can be observed in the relations of the value-oriented corporate governance.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény hazai lapban
accounting report
business report
international comparison
Megjelenés:Apstract 11 : 1-2 (2017), p. 155-166. -
További szerzők:Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász) Bács Zoltán (1969-) (agrármérnök) Cardoş, Ildikó Réka (közgazdász) Kosár Tóbiás, Szilvia Bölcskei Elvira
Internet cím:Szerző által megadott URL
Intézményi repozitóriumban (DEA) tárolt változat
Rekordok letöltése1