extern szabályozót. _____ One of the key problems of the modern financial accounting is how to define the stakeholders. This … situations when the existence of an extern accounting regulator may be justified, since under given circumstances this existence …

the accounting regulations may lead to material dissimilarities in the financial statements prepared for the same entity … levels of accounting by-laws and examines – based on the relevant literature – the factors that led to different solutions …

. Financial statements are prepared in accordance with accounting rules to inform the stakeholders of the assets, financial …

IFRS 17, which regulates the accounting of insurance contracts on international level. The speakers mentioned the role of … accounting steps. In the end, the implications of the standard were visited, looking at the possible effects on the business …