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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Main Author: World Bank
Format: Accounting and Auditing Assessment (ROSC)
Language:English
en_US
Published: Washington, DC 2013
Subjects:
TAX
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