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Question Marks

Question Marks

Our publication, titled Question Marks discusses Hungarian accounting issues that are not easy to interpret.

Our publication, titled Question Marks discusses Hungarian accounting issues.

2017

Derivative transactions and other modifications of the Act on Accounting – a range of solutions
2017-01-10 – In the current issue of our Newsletter we mainly review the long-awaited amendments to Act C of 2000 on Accounting (hereinafter: “Act on Accounting”) covering derivative transactions, as promulgated on 25 November 2016. This Act fills in the gaps and answers most of the questions raised in connection with the practical application of the regulations relating to derivative transactions. Our newsletter also presents other amendments to the Act on Accounting, including clarifications of rules for entities preparing their annual reports in accordance with IFRSs as adopted by the EU (hereinafter: IFRSs), or those applying IFRSs for the first time.

 

2016

Amendments to Act on Accounting effective from 2017 – pre-season adjustments
2016-09-21 – In the current issue of our Newsletter we review the major amendments to Act C of 2000 on Accounting promulgated on 15 June 2016, along with any related issues.

Current issues in the spring
2016-05-04 – In the current issue of our newsletter dealing with Hungarian accounting practices we take a look at various current issues in the spring.

 

2015

Revision of amendments to the Act on Accounting effective from 2016 – autumn delicacies
2015-12-03 – In our previous newsletter we reviewed the major amendments to Act on Accounting, designed to harmonise the Hungarian law with Directive 2013/34/EU (“EU Directive”). This newsletter summarises the main points of the legislation clarifying these provisions.

2015 changes to the Act on Accounting related to the EU Directive – a summer cocktail
2015-10-09 – In this issue of our newsletter we take a look at the main amendments to the Accounting Act, promulgated on 3 July 2015.

Question marks on capital – Is nothing what it seems?
2015-10-07 – This issue of our newsletter draws attention primarily to practical issues relating to capital requirements as well as to relevant legislative changes.

Provisions, or the principle of prudence
2015-04-07 – This newsletter dealing with the provisions of the Act on Accounting highlights issues that may arise with respect to provisions.

Aktuális kérdések – Tavaszi csokor

Aktuális kérdések – Tavaszi csokor

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