Az egyéb átfogó eredmény (OCI) kimutatásának értelmezése vezetői szemszögből = Interpretation of other comprehensive income in managerial perspective
Expansion oflnternational Financial Reporting Standards (IFRS), and the required unified IFRS financial statements created a standardized basis of information to present the financial performace, and other facts related to the company's health. In the system of IFRS profit is not equal to incom...
Elmentve itt :
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| Dokumentumtípus: | Cikk |
| Megjelent: |
Egyesület Közép-Európa Kutatására
Szeged
2016
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| Sorozat: | Taylor : gazdálkodás- és szervezéstudományi folyóirat
8 No. 1 |
| Kulcsszavak: | Számvitel - Magyarország, Pénzügy - Magyarország |
| Tárgyszavak: | |
| Online Access: | http://acta.bibl.u-szeged.hu/54938 |
| Tartalmi kivonat: | Expansion oflnternational Financial Reporting Standards (IFRS), and the required unified IFRS financial statements created a standardized basis of information to present the financial performace, and other facts related to the company's health. In the system of IFRS profit is not equal to income less expenses, this deviation led to the other comprehensive income, OCI term. Nowadays companies have faces challenges of the modem market economy continuously. This paper tends present the meaning and essence of this category, and to reveal how can the knowledge of the external market information's generated other comprehensive income help managerial decisions, and planning the companies'resources. |
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| Terjedelem/Fizikai jellemzők: | 46-50 |
| ISSN: | 2064-4361 |