IMPACT OF THE TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS ON COVERAGE CALCULATION
The present study focuses on the method of coverage calculation and the reasons for the different results due to the differences between the Hungarian and IFRS accounting systems. First, the accounting characteristics inherent in the content and structure of the profit and loss account are presented...
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| Format: | Article |
| Language: | English |
| Published: |
Romanian Foundation for Business Intelligence
2022-07-01
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| Series: | Network Intelligence Studies |
| Subjects: | |
| Online Access: |
http://seaopenresearch.eu/Journals/articles/NIS_19_7.pdf
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