Thesis supervisor: Anita Tangl
Location of studies (in Hungarian): John von Neumann University Budapest Abbreviation of location of studies: NJE
Description of the research topic:
Due to the internationalization of the economy, accounting reports made available in accordance with International Financial Reporting Standards (IFRS) are becoming more and more relevant, which primarily supports the investment decisions.
In this research field the similarities and differences between domestic and international regulations can be examined, as well as the methodological issues of adaptation, depending on the company sector and size, at the level of individual companies and within the joint ventures. Can be analyzed the accounting and taxation processes, the forms of their creation, specialties and their effect on the result.
The internationalization of economic activity created the need to measure the realized economic performance with the help of special accounting systems that are acceptable to everyone. Internationally accepted accounting system is the International Financial Reporting Standards - IFRS. Its purpose is to measure the performance of economic activity and to produce reliable, trustable and cheap economic information.
The data that can be obtained from national accounting systems measure economic performance in a way that results from the economic specialties of the given country. The IFRS system is a system that shows the assets and results of entrepreneurs based on the same criteria. The application of the IFRS system depends on the country or activity, but the transition to the IFRS system includes specific steps. The first adaptation of IFRS and the content of the information derived from it can be examined on different aspects. Among other things, the change in the asset value, the difference in the result or the content of the derived information can be analyzed.
Possible research directions:
• Can be examined the similarities and differences between the national and international standards, can be examined the methodological issues of adaptation of IFRS in different corporate sectors, size etc.
• Can be examined the use and possibilities of information from accounting reports depending on the use of accounting data.
The most important publications of the topic announcer in the proposed research topic:
1. Vágner, Viktor; Tangl, Anita (2022): The differences between the Hungarian and international accounting standards on the basis of financial statement’s notes of the listed companies on the Budapest Stock Exchange,
In: Bálint, Horváth; Péter, Földi (szerk.) VIII. International Winter Conference of Economics PhD Students and Researchers, Budapest, Magyarország : Association of Hungarian PhD and DLA Students (2022) 118 p. pp. 102-109. , 8 p.
2. Pataki, László; Hegedűs, Mihály; Vajna, Istvánné Tangl Anita (2021): Az IAS/IFRS bevezetésének társaságiadó-alapra gyakorolt hatása a hazai vállalkozásoknál
SZÁMVITEL ADÓ KÖNYVVIZSGÁLAT: SZAKMA 63 : 4 pp.
3. Pataki, Ádám; Pataki, László; Tangl, Anita (2020): AZ IAS2 által szabályozott halasztott adó esetei egy Magyarországon működő vállalkozás gyakorlatában.
In: Csiszárik-Kocsir, Ágnes; Garai-Fodor, Mónika (szerk.) Vállalkozásfejlesztés a XXI. században X./2. : A környezeti változások és az új kihívások hatásai a szervezetek működésére
Budapest, Magyarország : Óbudai Egyetem, Keleti Károly Gazdasági Kar (2020) 354 p. pp. 188-203. , 16 p.
4. Duc, Phong Nguyen; Anita, Tangl (2019): Challenges and solutions of Vietnamese universities in introduction and teaching international financial reporting standards
In: Fodor, Zita (szerk.) Book of Abstracts of the 9th International Conference on Management : "People, Planet and Profit: Sustainable business and society" : 9th ICoM 2019. Gödöllő, Magyarország : Szent István Egyetemi Kiadó (2019) 178 p. p. 114
5. Pataki, László; Tangl, Anita (2017):Az IFRS-ek bevezetésének következményei a vállalkozások számviteli nyilvántartási kötelezettségeire, különös tekintettel a mezőgazdasági vállalkozásokat érintő hatásokra.
In: Czeglédy, Tamás (szerk.) Managementhajó nemzetközi vizeken : Managementship on International Waters Sopron, Magyarország : Soproni Egyetemi Kiadó (2017) 200 p. pp. 59-73. , 15 p.
Deadline for application: 2024-05-31
2024. IV. 17. ODT ülés Az ODT következő ülésére 2024. június 14-én, pénteken 10.00 órakor kerül sor a Semmelweis Egyetem Szenátusi termében (Bp. Üllői út 26. I. emelet).
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