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 … of financial reporting through which the regulation could have been improved. This advance pointed out which are the … 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 … analyses the theoretical background of the effective regulation, while also covering the connection of accounting measurement …, accounting as a value assignment aspect of the representation of economic phenomena. The first part of the article, setting out …

embeddedness of the risk concept into professional regulation. Finally – as a test of theory – some practical aspects of the risk …

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 …