Hungary : Accounting and Auditing

This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards o...

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Bibliographic Details
Main Author:	World Bank
Format:	Accounting and Auditing Assessment (ROSC)
Language:	English en_US
Published:	Washington, DC 2013
Subjects:	ACCOUNTABILITY ACCOUNTING ACCOUNTING POLICIES ACCOUNTING PRINCIPLES ACCOUNTING RULES ACCOUNTING SERVICES ACCOUNTING STANDARDS ACCOUNTING TREATMENT ACCRUALS ACQUISITION ASSURANCE AUDIT CLIENTS AUDITED FINANCIAL STATEMENTS AUDITING AUDITOR INDEPENDENCE AUDITORS AUDITS BAD DEBT BALANCE SHEET BANK ACCOUNTS BANKING SYSTEM BANKS BOARD MEMBERS BREACH OF DUTY CAPITAL ADEQUACY CAPITALIZATION CERTIFIED ACCOUNTANT CERTIFIED ACCOUNTANTS COMPANY COMPANY LAW COMPANY LAW DIRECTIVE COMPANY LAW DIRECTIVES CONSOLIDATED FINANCIAL STATEMENTS CONTINGENT LIABILITIES CORPORATE ACCOUNTING DEBT DECISIONMAKING ECONOMIC GROWTH EXCHANGE RATES EXTRAORDINARY ITEMS FINANCIAL ACCOUNTING FINANCIAL ASSET FINANCIAL INFORMATION FINANCIAL INSTITUTIONS FINANCIAL INSTRUMENTS FINANCIAL PERFORMANCE FINANCIAL REPORTING FINANCIAL REPORTING STANDARDS FINANCIAL TRANSACTIONS FOREIGN EXCHANGE FRAUD GAAP INCOME TAXES INCORPORATED INDEMNITY INDEMNITY INSURANCE INDIVIDUALS INFLATION INSPECTIONS INSURANCE INSURANCE COMPANIES INSURERS INTANGIBLE ASSETS INTEGRITY INTERNATIONAL ACCOUNTING STANDARDS INVENTORY LARGE SHAREHOLDER LAWS LEGAL ENTITIES LEGAL ENTITY LEGISLATION LIMITED MARKET INSTITUTIONS MEMBER STATES MONOPOLIES MONOPOLY NATIONAL BANK NET PROFIT NET SALES PARENT COMPANIES PREMIUMS PROFITABILITY PROGRAMS PROVISIONING PROVISIONS PUBLIC PUBLIC INVOLVEMENT RECENT CORPORATE SCANDALS RESERVES SECURITIES SECURITIES REGULATORS SHARE CAPITAL SHARE OWNERSHIP SHAREHOLDERS SMALL COMPANIES STAKEHOLDERS STOCK EXCHANGE SUBSIDIARIES SUBSIDIARY TAX TAXABLE INCOME TAXATION TRANSPARENCY TREASURY TREASURY STOCK TUITION UNION
Online Access:	http://documents.worldbank.org/curated/en/2004/06/7459158/hungary-report-observance-standards-codes-rosc http://hdl.handle.net/10986/14480

Description
Summary:	This report provides an assessment of accounting, financial reporting, and auditing requirements and practices within the enterprise and financial sectors in Hungary using International Financial Reporting Standards (IFRS),International Standards on Auditing (ISA), and the relevant portions of European Union (EU) law (also known as the acquis communautaire) as benchmarks. It also draws on international experience and good practices in the field of accounting and audit regulation.

Hungary : Accounting and Auditing

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