regulations has shown that there is a difference between accounting profit and financial profit both in terms of theory and … simplified annual financial statements. Agro-economists do not need any basic accounting skills to collect and sort the data. It …

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 …

– due to its internal and external limitations – cannot exist without the assessment of the business risk of the entity … high quality audits. …