1 resultado para laws, regulations
em Corvinus Research Archive - The institutional repository for the Corvinus University of Budapest
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Resumo:
A számviteli szabályozások közötti eltérések oda vezethetnek, hogy ugyanarról a gazdálkodó egység, egyazon idÅ‘szakáról, akár jelentÅ‘sen is eltérÅ‘, és az adott szabályozási logika alapján helyes pénzügyi kimutatások készülnek. Ezek a sokszor materiális eltérések nehezen magyarázhatók, ha figyelembe vesszük azt a tényt is, hogy a különbözÅ‘ pénzügyi kimutatások mögött azonos gazdasági események húzódnak meg. Az eltérések a számviteli szabályozás különbségeivel magyarázhatók. A cikk feltárja, hogy a számviteli szabályozásnak milyen szintjeit lehet megkülönböztetni, és vizsgálja, hogy milyen tényezÅ‘k vezettek el oda, hogy az egyes megközelÃtések akár markánsan eltérÅ‘ megoldásokat kÃnálnak egy-egy adott vagyoni elem megjelenÃtésére és értékelésére, illetve egy tranzakció megjelenÃtésére. A cikk az egyes eltéréseket indukáló tényezÅ‘k rendszerezése útján megkÃsérel deduktÃv úton becslést adni a számviteli harmonizáció további lehetséges irányaira. ____ Differences among the accounting regulations may lead to material dissimilarities in the financial statements prepared for the same entity and same financial year. These material differences are sometimes hard to explain, given that they shall be based on the same transactions. The differences are explained by the differences in the regulations. The paper explains the possible levels of accounting by-laws and examines – based on the relevant literature – the factors that led to different solutions for the recognition, measurement and disclosure of the same items or transactions. By structuring these factors the article tries to give possible future advances in the harmonization of such systems using a deductive approach.