PRACTICAL ISSUES IN THE ADOPTION OF IFRS FOR INDIVIDUAL REPORTING PURPOSES IN HUNGARY

International Financial Reporting Standards (hereinafter referred to as IFRS) are the collection of accounting standards published by the International Accounting Standards Board (IASB) which enables the legislators to establish a framework for the individual financial reporting. Out of standards by...

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Bibliographic Details
Main Authors: Ildikó ORBÁN, Ágota KISS
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2018-09-01
Series:SEA: Practical Application of Science
Subjects:
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_17_8.pdf