Rechnungslegungsgrundsätze

Authors

  • Éva Karai

Abstract

The author presents the basic principles declared by the International Accounting Standards (IAS), the German Commercial Code (Handelsgesetzbuch) and the Hungarian Act on Accounting. The first part of the article describes the principles of IAS which are recommendations for the accountancy of the European countries, the second part contains comparison between the German and Hungarian codified principles.

Keywords:

accounting principles, International Accounting Standards, German Commercial, Code, Hungarian Act on Accounting

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How to Cite

Karai, Éva (2002) “Rechnungslegungsgrundsätze”, Periodica Polytechnica Social and Management Sciences, 10(1), pp. 83–93.

Issue

Section

Articles