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Назва: Introduction of IFRS in Ukraine and Hungary: a comparative analysis
Інші назви: Az IFRS-ek bevezetése Ukrajnában és Magyarországon: összehasonlító elemzés
Автори: Henetta Kovacs-Rump
Kovács-Rump Henetta
Ковач-Румп Генетта
Judit Menich-Jonas
Menich-Jónás Judit
Мених-Йонаш Юдит
Ключові слова: globalization;globalizáció;accounting;számvitel;harmonization;harmonizáció;European integration;Európai integráció
Дата публікації: 2021
Видавництво: Editura Risoprint
Вид документа: dc.type.conferenceAnnouncement
Бібліографічний опис: 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.
Короткий огляд (реферат): 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 (Уніфікований ідентифікатор ресурсу): 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/
Розташовується у зібраннях:Kovács-Rump Henetta

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