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Title:Računovodske rešitve srednje velikih gospodarskih družb v Madžarski pred vstopom in po vstopu v Evropsko zvezo
Authors:Sobočan, Sabina (Author)
Kokotec-Novak, Majda (Mentor) More about this mentor... New window
Koletnik, Franc (Co-mentor)
Files:.pdf MAG_Sobocan_Sabina_2016.pdf (3,16 MB)
MD5: B32E864D0D268EDB11ACDAC25DAC63F0
 
Language:Slovenian
Work type:Master's thesis (m2)
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Pred vstopom Madžarske v Evropsko zvezo (v nadaljevanju EU) se je veliko gospodarskih družb, tako slovenskih kot tujih, širilo na Madžarsko in obratno. S širitvijo na druge trge so se morale gospodarske družbe prilagajati računovodskim rešitvam in zakonodaji v državi, kjer so želele poslovati. Z vstopom Madžarske v EU (to je 1. maja 2004) se je za države članice EU poslovanje na Madžarskem nekoliko poenostavilo, saj so morale vse polnopravne članice, med drugimi tudi Madžarska, prevzeti pravni red, uredbe in zakonodajo EU. Sprejete smernice EU je morala Madžarska implementirati v svojo zakonodajo na takšen način, da le-ta ni bila v nasprotju s sprejetimi smernicami EU. V magistrskem delu smo raziskali računovodske rešitve srednje velikih gospodarskih družb na Madžarskem pred vstopom in po vstopu v EU, s poudarkom na oblikovanju in pomembnosti internega pravilnika na področju računovodenja za srednje velike gospodarske družbe. V prvi in v drugi fazi, v teoretičnem delu raziskave smo proučili teoretična izhodišča računovodskih rešitev srednje velikih gospodarskih družb na Madžarskem pred in po vstopu v EU. V tretji fazi, v empiričnem delu raziskave, smo z pomočjo ankete in raziskovalnih metod raziskali pomembnost vpliva urejenosti in zapisa računovodske politike srednje velikih gospodarskih družb na Madžarskem pred vstopom in po vstopu v EU. Rezultati so pokazali, da srednje velike gospodarske družbe na Madžarskem pred vstopom in po vstopu v EU niso dajale in ne dajejo velikega pomena na zapis in sprejetje računovodske politike, kljub zakonskim zahtevam, da so le-te morale biti (pred vstopom v EU, to je do 30. 4. 2004) in morajo biti zapisane in sprejete (po vstopu v EU, to je od 1. 5. 2004 do danes).
Keywords:Madžarska, Evropska zveza, računovodska načela, računovodska politika, temeljne ekonomske kategorije v računovodenju, srednje velike gospodarske družbe, zavezanci za sestavljanje letnega poročila, letno poročilo, poslovno poročilo, računovodsko poročilo, bilanca stanja, izkaz poslovnega izida, direktiva 2013/34/EU, pravilnik o računovodstvu
Year of publishing:2016
Publisher:[S. Sobočan]
Source:Lendava
UDC:657.3
COBISS_ID:12654876 New window
NUK URN:URN:SI:UM:DK:OG1KXSSS
Views:859
Downloads:86
Metadata:XML RDF-CHPDL DC-XML DC-RDF
Categories:EPF
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Secondary language

Language:English
Title:The accounting solutions of medium-sized enterprises in Hungary before and after entering the EU
Abstract:Before Hungary entered the European Union (hereinafter the EU) many enterprises, Slovenian and foreign, have expanded to Hungary and vice versa. By expanding to other markets, the enterprises had to adapt to accounting solutions and legislation of the country they wished to conduct their business in. When Hungary joined the EU (on May 1, 2004) the business operation was somewhat facilitated for the EU Member States, because every full member, including Hungary, had to adopt acquis, regulations and legislation of the EU. Hungary had to implement the adopted guidelines of the EU into their own legislation in such a manner, as not to contradict the adopted guidelines of the EU. The master’s thesis aimed to research the accounting solutions of medium-sized enterprises in Hungary before and after entering the EU. The master’s thesis aimed to research the accounting solutions of medium-sized enterprises in Hungary before and after entering the EU, with an emphasis on the creation of the Internal Rules - Policy for accounting for medium-sized companies. In the first and in the second phase of the research (in the theoretical part of the master’s thesis) we studied the theoretical foundations of accounting solutions for medium-sized companies in Hungary before and after joining the EU. In the third phase (in the empirical part of the research) we had investigated the importance of the impact of regulation and recording accounting policies, with the results of the survey and research methods, for medium-sized companies in Hungary before and after joining the EU. The results showed for medium-sized companies in Hungary, that before and after joining the EU those companies have not give great importance to the regulation of accounting policies.
Keywords:Hungary, European Union, accounting principles, accounting policy, basic economic categories in accounting, medium-sized enterprises, persons liable to draw up financial statements, annual report, management report, financial report, balance sheet, economic outturn account, Directive 2013/34/EU, Accounting Rules


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