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...

Full description

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

id	okr-10986-14480
recordtype	oai_dc
spelling	okr-10986-144802021-04-23T14:03:19Z Hungary : Accounting and Auditing World Bank 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 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. 2013-07-23T16:07:08Z 2013-07-23T16:07:08Z 2004-06-20 http://documents.worldbank.org/curated/en/2004/06/7459158/hungary-report-observance-standards-codes-rosc http://hdl.handle.net/10986/14480 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Accounting and Auditing Assessment (ROSC) Economic & Sector Work Europe and Central Asia Hungary
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	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
spellingShingle	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 World Bank Hungary : Accounting and Auditing
geographic_facet	Europe and Central Asia Hungary
description	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.
format	Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Hungary : Accounting and Auditing
title_short	Hungary : Accounting and Auditing
title_full	Hungary : Accounting and Auditing
title_fullStr	Hungary : Accounting and Auditing
title_full_unstemmed	Hungary : Accounting and Auditing
title_sort	hungary : accounting and auditing
publisher	Washington, DC
publishDate	2013
url	http://documents.worldbank.org/curated/en/2004/06/7459158/hungary-report-observance-standards-codes-rosc http://hdl.handle.net/10986/14480
_version_	1764429346143993856

Hungary : Accounting and Auditing

Similar Items