{"id":3391,"date":"2017-05-09T00:00:00","date_gmt":"2017-05-08T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/szamvitel\/"},"modified":"2020-07-08T18:43:58","modified_gmt":"2020-07-08T16:43:58","slug":"szamvitel","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/szamvitel\/","title":{"rendered":"Sz\u00e1mvitel"},"content":{"rendered":"<ul>\n<li style=\"text-align: justify;\">A Javaslat (ism\u00e9telten) egy \u00e9vvel k\u00e9s\u0151bbre, azaz 2019-re halasztan\u00e1 az IFRS-ek k\u00f6telez\u0151 alkalmaz\u00e1s\u00e1nak bevezet\u00e9s\u00e9t a sz\u00f6vetkezeti hitelint\u00e9zetek \u00e9s a sz\u00f6vetkezeti hitelint\u00e9zetek integr\u00e1ci\u00f3j\u00e1ban r\u00e9szt vev\u0151 egy\u00e9b hitelint\u00e9zetek sz\u00e1m\u00e1ra.<\/li>\n<li style=\"text-align: justify;\">A Javaslat \u00faj szab\u00e1lyk\u00e9nt r\u00f6gz\u00edten\u00e9, hogy az hat\u00f3s\u00e1gi ellen\u0151rz\u00e9s azon meg\u00e1llap\u00edt\u00e1sainak eredm\u00e9nyhat\u00e1s\u00e1t, melyek\n<ul>\n<li>az adott \u00fczleti \u00e9v m\u00e9rlegk\u00e9sz\u00edt\u00e9s id\u0151pontj\u00e1ig ismertt\u00e9 v\u00e1ltak,<\/li>\n<li>amelyeket a vizsg\u00e1lt v\u00e1llalkoz\u00f3 nem vitatott, \u00e9s<\/li>\n<li>amelyek joger\u0151ss\u00e9 v\u00e1ltak<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">az adott \u00fczleti \u00e9vre vonatkoz\u00f3an kellene elsz\u00e1molni.<\/p>\n<ul>\n<li style=\"text-align: justify;\">A Javaslat szerint, ha az illet\u00e9kes hat\u00f3s\u00e1g az adott \u00fczleti \u00e9v m\u00e9rlegk\u00e9sz\u00edt\u00e9s id\u0151pontj\u00e1ig joger\u0151sen megv\u00e1ltoztatta a (b\u00e1rmely) kor\u00e1bbi \u00fczleti \u00e9vet \u00e9rint\u0151 (kor\u00e1bbi \u00fczleti \u00e9vben m\u00e1r elsz\u00e1molt) hat\u00e1rozat\u00e1t, akkor a v\u00e1ltoztat\u00e1s sz\u00e1mviteli hat\u00e1s\u00e1t a t\u00e1rgy\u00e9vre vonatkoz\u00f3an kellene elsz\u00e1molni, azaz nem a joger\u0151s hat\u00e1rozat elsz\u00e1mol\u00e1s\u00e1val \u00e9rintett kor\u00e1bbi \u00fczleti \u00e9vek adatait lenne sz\u00fcks\u00e9ges m\u00f3dos\u00edtani.<\/li>\n<li style=\"text-align: justify;\">A Javaslat pontos\u00edtja, hogy a fejleszt\u00e9si c\u00e9lra kapott t\u00e1mogat\u00e1s miatt k\u00e9pzett halasztott bev\u00e9telt a visszafizetend\u0151 t\u00e1mogat\u00e1s r\u00e1ford\u00edt\u00e1sk\u00e9nti elsz\u00e1mol\u00e1sakor kellene megsz\u00fcntetni (jelenleg a t\u00e1mogat\u00e1s visszafizet\u00e9sekor \u00edrja ezt el\u0151 a szab\u00e1ly).<\/li>\n<li style=\"text-align: justify;\">A sz\u00e1rmaz\u00e9kos lesz\u00e1ll\u00edt\u00e1si \u00fcgylet keret\u00e9ben beszerzett eszk\u00f6z\u00f6ket a beker\u00fcl\u00e9s (beszerz\u00e9s) napj\u00e1val val\u00f3s \u00e9rt\u00e9kre kellene \u00e9rt\u00e9kelni, f\u00fcggetlen\u00fcl att\u00f3l, hogy a v\u00e1llalkoz\u00f3 egy\u00e9bk\u00e9nt alkalmazza-e a val\u00f3s \u00e9rt\u00e9ken t\u00f6rt\u00e9n\u0151 \u00e9rt\u00e9kel\u00e9st.<\/li>\n<li style=\"text-align: justify;\">A fenti m\u00f3dos\u00edt\u00e1sokat el\u0151sz\u00f6r a 2018. \u00e9vben indul\u00f3 \u00fczleti \u00e9vr\u0151l k\u00e9sz\u00edtett besz\u00e1mol\u00f3kra kellene alkalmazni, azonban lehetne alkalmazni m\u00e1r a 2017. \u00e9vben indul\u00f3 \u00fczleti \u00e9vr\u0151l k\u00e9sz\u00edtett besz\u00e1mol\u00f3ra is.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>A Javaslat (ism\u00e9telten) egy \u00e9vvel k\u00e9s\u0151bbre, azaz 2019-re halasztan\u00e1 az IFRS-ek k\u00f6telez\u0151 alkalmaz\u00e1s\u00e1nak bevezet\u00e9s\u00e9t a sz\u00f6vetkezeti hitelint\u00e9zetek \u00e9s a sz\u00f6vetkezeti hitelint\u00e9zetek integr\u00e1ci\u00f3j\u00e1ban r\u00e9szt vev\u0151 egy\u00e9b hitelint\u00e9zetek sz\u00e1m\u00e1ra.<\/p>\n","protected":false},"author":103,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"categories":[38],"tags":[],"class_list":["post-3391","post","type-post","status-publish","format-standard","category-hirek","entry"],"acf":[],"featured_image_src":null,"author_info":{"display_name":"","author_link":"https:\/\/hu.andersen.com\/hu\/author\/"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - 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