Reporting companies’ performance – in respect of the international financial reporting standards (IFRS)

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dc.contributor.authorDékán Tamásné Orbán, Ildikó
dc.date.accessioned2021-06-28T11:15:09Z
dc.date.available2021-06-28T11:15:09Z
dc.date.issued2013-12-30
dc.description.abstractThe role of information became more important due to rapidly changing technical conditions, market and economic regulations in our globalizing world. Several regulations tend to provide the framework for reporting performance and income of the companies, but in different statements performance is inconsistently presented and many kind of evaluation method exist in the practice. These facts led to the demand of properly assess the financial health of an organization, and created a commonly accepted rule-system, which name was International Financial Reporting Standards (IFRS). In this paper I tend to present the statements, definitions and factors, which can have great influence in representing the performance, income of the company in the frame of the IFRS, and reveal the differences between the other accounting regulations (EU directives, Hungarian Accounting Act) in this field.en
dc.formatapplication/pdf
dc.identifier.citationApplied Studies in Agribusiness and Commerce, Vol. 7 No. 4-5 (2013) , 107-112
dc.identifier.doihttps://doi.org/10.19041/APSTRACT/2013/4-5/15
dc.identifier.eissn1789-7874
dc.identifier.issn1789-221X
dc.identifier.issue4-5
dc.identifier.jatitleAPSTRACT
dc.identifier.jtitleApplied Studies in Agribusiness and Commerce
dc.identifier.urihttps://hdl.handle.net/2437/317658en
dc.identifier.volume7
dc.languageen
dc.relationhttps://ojs.lib.unideb.hu/apstract/article/view/6210
dc.rights.accessOpen Access
dc.rights.ownerUniversity of Debrecen, Faculty of Economics and Business, Hungary
dc.subjectreportingen
dc.subjectcorporate performanceen
dc.subjectincomeen
dc.subjectcomprehensive incomeen
dc.subjectincome statementen
dc.subjectinternational financial reporting standardsen
dc.subjectIFRSen
dc.titleReporting companies’ performance – in respect of the international financial reporting standards (IFRS)en
dc.typefolyóiratcikkhu
dc.typearticleen
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