. Despite this, the accounting prescriptions have hardly changed, which can be seen as if the current regulation is able to … provide the fair and true picture. According to the accounting approach, there is no material difference between FX and FX …

accounting information systems could support companies’ liquidity management. The starting point is that compulsory financial … detailed description of the adjustments that need to be made on accounting data for an a posteriori examination of liquidity …

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 …

főbb kritikákat. ____ One of the central problems of accounting theory and accounting regulation is accounting valuation …, accounting as a value assignment aspect of the representation of economic phenomena. The first part of the article, setting out … from the general concept of measurement, introduces the concepts of measurement and valuation as applied in accounting …

as a result of their particularities, different countries have established partly different accounting frameworks …

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 …