Thesis supervisor: Imre Varga
Location of studies (in Hungarian): NJU-BUdapest Abbreviation of location of studies: NJE
Description of the research topic:
The focus of the research is, on the one hand, the examination of the changes that have occurred in the Hungarian accounting system, especially with regard to asset valuation, from the regime change to the present day. On the other hand, to what extent do the existing choices and evaluation procedures promote the principle of authenticity, and how does this all appear in the report.
The objectives of the examination of the accounting evaluation procedures:
➢Exploration of accounting evaluation procedures proving the strengthening of the principle of authenticity.
➢Changes in evaluation procedures over time, their analysis and evaluation.
➢To examine the impact of accounting evaluation procedures concerning the principle of authenticity on the assets and results of enterprises.
➢ Examining the practical application and applicability of these methods.
➢Examining the role of evaluation procedures in economic analysis. To what extent does the asset valuation methodology influence the value and interpretation of financial indicators?
The methods expected during the research are on the one hand aimed at the professional examination of the relevant literature, and on the other hand, the methodology of the analysis of accounting reports is in the center.
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