International outlook: The notes and business report in the frame of financial reporting

A tétel rövid nézete
dc.contributor.authorFenyves, Veronika
dc.contributor.authorOrbán, Ildikó
dc.contributor.authorBács, Zoltán
dc.contributor.authorCardoş, Ildikó Réka
dc.contributor.authorKosár, Silvia Tóbiás
dc.contributor.authorBöcskei, Elvira
dc.date.accessioned2021-06-28T11:16:13Z
dc.date.available2021-06-28T11:16:13Z
dc.date.issued2017-06-30
dc.description.abstractAre the accounting reports to be prepared on a yearly basis suitable for indicating problems, possibly for informing the stakeholders about the declining phase of an enterprise? The information needs of the various market operators are different thus the question is whether the management of an enterprise or possibly the owners place an emphasis on the adequate information. We examine the issue of social responsibility from a special approach in which, in addition to the corporate lifecycle models, there is a focus on the information content of the Hungarian and international accounting reports, moreover the content of the further report that is to be prepared but does not form a part of the accounting report. The aim of our research is to compare the notes and the further reports which meet the Hungarian, Rumanian, Slovakian and international standards and corroborate the quantitative data of the accounting report. By paralleling the notes and the further reports, we draw attention to the fact that one of the most important accounting principles i.e. the going concern concept, which the other principles are based on, will be (or will likely be) affected insofar as content of the enterprises’ reports does not comply with the legislation. In addition to the addressees of accounting, the authors point at the issue of social responsibility based on those similarities which can be observed in the relations of the value-oriented corporate governance. JEL. Code: M41en
dc.formatapplication/pdf
dc.identifier.citationApplied Studies in Agribusiness and Commerce, Vol. 11 No. 1-2 (2017) , 155-165
dc.identifier.doihttps://doi.org/10.19041/APSTRACT/2017/1-2/19
dc.identifier.eissn1789-7874
dc.identifier.issn1789-221X
dc.identifier.issue1-2
dc.identifier.jatitleAPSTRACT
dc.identifier.jtitleApplied Studies in Agribusiness and Commerce
dc.identifier.urihttps://hdl.handle.net/2437/317824en
dc.identifier.volume11
dc.languageen
dc.relationhttps://ojs.lib.unideb.hu/apstract/article/view/6979
dc.rights.accessOpen Access
dc.rights.ownerUniversity of Debrecen, Faculty of Economics and Business, Hungary
dc.subjectaccounting reporten
dc.subjectbusiness reporten
dc.subjectIFRSen
dc.subjectnotesen
dc.subjectinternational comparisonen
dc.titleInternational outlook: The notes and business report in the frame of financial reportingen
dc.typefolyóiratcikkhu
dc.typearticleen
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