Ezzel az azonosítóval hivatkozhat erre a dokumentumra forrásmegjelölésben vagy hiperhivatkozás esetén: https://dspace.kmf.uz.ua/jspui/handle/123456789/1352
Cím: Introduction of IFRS in Ukraine and Hungary: a comparative analysis
Egyéb cím: Az IFRS-ek bevezetése Ukrajnában és Magyarországon: összehasonlító elemzés
Szerző(k): Henetta Kovacs-Rump
Kovács-Rump Henetta
Ковач-Румп Генетта
Judit Menich-Jonas
Menich-Jónás Judit
Мених-Йонаш Юдит
Kulcsszavak: globalization;globalizáció;accounting;számvitel;harmonization;harmonizáció;European integration;Európai integráció
Kiadás dátuma: 2021
Kiadó: Editura Risoprint
Típus: dc.type.conferenceAnnouncement
Hivatkozás: Kovács-Rump Henetta, Menich-Jónás Judit: Introduction of IFRS in Ukraine and Hungary: a comparative analysis. In Bíró Bíborka Eszter et al (ed.): Challenges in the Carpathian Basin. Global Challenges - Local Answers. Interdependencies or Slobalisation? 15th International Conference on Economics and Business 2021. Cluj-Napoca, Editura Risoprint, 2021. pp. 320-334.
Absztrakt: Abstract. As a result of globalization, international harmonization of accounting has become increasingly important over the past 50 years. Among different international accounting systems, IFRS have gained the most ground in Europe. As an EU member state, Hungary could not be left out of the harmonization process either, so the introduction of IFRS brought significant changes in the national accounting regulations. Many European countries, despite not being members of the European Union, have also decided to introduce IFRS due to the significant intensification of trade relations. An example of this is Ukraine, where, despite the country’s short history, the need to apply an international accounting system has also been recognized. Hungary and Ukraine are closely linked. On an annual basis, a significant amount of direct capital investment arrives from Hungary to Ukraine. In our research, we examine how IFRS have been introduced in a Member state of the European Union and in a European but non-EU country.
URI: http://dspace.kmf.uz.ua:8080/jspui/handle/123456789/1352
ISBN: 978-973-53-2752-1
metadata.dc.rights.uri: http://creativecommons.org/licenses/by-nc-nd/3.0/us/
Ebben a gyűjteményben:Kovács-Rump Henetta

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Kovacs_Rump_H_Menich_Jonas_J_Az_IFRS_ek_bevezetese_Ukrajnaban_es_Magyarorszagon_osszehasonlito_2021.pdfKovács-Rump Henetta, Menich-Jónás Judit: Introduction of IFRS in Ukraine and Hungary: a comparative analysis. In Bíró Bíborka Eszter et al (ed.): Challenges in the Carpathian Basin. Global Challenges - Local Answers. Interdependencies or Slobalisation? 15th International Conference on Economics and Business 2021. Cluj-Napoca, Editura Risoprint, 2021. pp. 320-334.945.23 kBAdobe PDFMegtekintés/Megnyitás


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