{"id":3418,"date":"2016-11-04T00:00:00","date_gmt":"2016-11-03T23:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/tervezett-adotorveny-valtozasok-vii-2017-szamviteli-torveny\/"},"modified":"2020-07-08T18:08:45","modified_gmt":"2020-07-08T16:08:45","slug":"tervezett-adotorveny-valtozasok-vii-2017-szamviteli-torveny","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/tervezett-adotorveny-valtozasok-vii-2017-szamviteli-torveny\/","title":{"rendered":"Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok VII. (2017) &#8211; Sz\u00e1mviteli t\u00f6rv\u00e9ny"},"content":{"rendered":"<p><strong>SZ\u00c1MVITEL<\/strong><\/p>\n<p>A Javaslat sz\u00e1mvitelt \u00e9rint\u0151 m\u00f3dos\u00edt\u00e1sai els\u0151sorban a sz\u00e1rmaz\u00e9kos \u00fcgyletek elsz\u00e1mol\u00e1s\u00e1hoz kapcsol\u00f3dnak, amelyek c\u00e9lja, hogy egyr\u00e9szt k\u00f6zel\u00edts\u00e9k a sz\u00e1mviteli t\u00f6rv\u00e9ny rendszer\u00e9t az IFRS-ek szerinti elsz\u00e1mol\u00e1sok rendszer\u00e9hez, m\u00e1sr\u00e9szt egy\u00e9rtelm\u0171s\u00edts\u00e9k a jelenleg \u00e9rv\u00e9nyben l\u00e9v\u0151 szab\u00e1lyoz\u00e1st ezen a ter\u00fcleten. Emellett a Javaslat tartalmaz n\u00e9h\u00e1ny kisebb jelleg\u0171 m\u00f3dos\u00edt\u00e1st, pontos\u00edt\u00e1st is.<\/p>\n<ul>\n<li>A 2017. \u00e9vben indul\u00f3 \u00fczleti \u00e9vt\u0151l a sz\u00e1mviteli t\u00f6rv\u00e9ny egy pontosabb fogalmat tartalmaz az egy\u00e9b szervezetekre vonatkoz\u00f3an, amelyek k\u00f6z\u00e9 tartozna ett\u0151l az id\u0151pontt\u00f3l a Sz\u00f6vetkezeti Hitelint\u00e9zetek Integr\u00e1ci\u00f3s Szervezete \u00e9s a k\u00f6z\u00f6s jogkezel\u0151 szervezet is.<\/li>\n<li>Pontos\u00edt\u00e1sra ker\u00fclne a fedezeti \u00fcgylet, a sz\u00e1rmaz\u00e9kos \u00fcgylet \u00e9s a fedezeti hat\u00e9konys\u00e1g fogalma, valamint \u00faj fogalom-meghat\u00e1roz\u00e1sok (pl. fedezett \u00fcgylet, bels\u0151 \u00e9rt\u00e9k, biztos elk\u00f6telezetts\u00e9g) ker\u00fcln\u00e9nek beiktat\u00e1sra a m\u00e1r megl\u00e9v\u0151 szab\u00e1lyok \u00e9s a Javaslat \u00e1ltal m\u00f3dos\u00edtand\u00f3 szab\u00e1lyok egy\u00e9rtelm\u0171 \u00e9rtelmez\u00e9se \u00e9s gyakorlati alkalmaz\u00e1sa c\u00e9lj\u00e1b\u00f3l.<\/li>\n<li>Szint\u00e9n pontos\u00edt\u00e1sra \u00e9s kieg\u00e9sz\u00edt\u00e9sre ker\u00fcln\u00e9nek a sz\u00e1rmaz\u00e9kos \u00fcgyletekkel \u00f6sszef\u00fcgg\u00e9sben elsz\u00e1moland\u00f3 id\u0151beli elhat\u00e1rol\u00e1sok jogc\u00edmei, ezen \u00fcgyletekkel kapcsolatos \u00e9rt\u00e9kel\u00e9si szab\u00e1lyok, eredm\u00e9nyt \u00e9rint\u0151 elsz\u00e1mol\u00e1sok, amelyeket a 2017. \u00e9vben indul\u00f3 \u00fczleti \u00e9vt\u0151l kellene alkalmazni.<\/li>\n<li>A Javaslat egy\u00e9rtelm\u0171v\u00e9 tenn\u00e9, hogy a 2017. \u00e9vben indul\u00f3 \u00fczleti \u00e9vt\u0151l a fejleszt\u00e9si c\u00e9l\u00fa t\u00e1mogat\u00e1s mellett, a k\u00f6lts\u00e9gek \u00e9s r\u00e1ford\u00edt\u00e1sok ellent\u00e9telez\u00e9s\u00e9re kapott t\u00e1mogat\u00e1s visszafizetend\u0151 \u00f6sszeg\u00e9t is az egy\u00e9b r\u00e1ford\u00edt\u00e1sok k\u00f6z\u00f6tt kell elsz\u00e1molni.<\/li>\n<li>A 2016. \u00e9vben indul\u00f3 \u00fczleti \u00e9vt\u0151l az a jogel\u0151d n\u00e9lk\u00fcl alap\u00edtott v\u00e1llalkoz\u00f3, aki besz\u00e1mol\u00f3j\u00e1t az IFRS-ek szerint \u00e1ll\u00edtja \u00f6ssze, az IFRS-ek alkalmaz\u00e1s\u00e1val \u00f6sszef\u00fcgg\u0151 bejelent\u00e9si k\u00f6telezetts\u00e9geit a c\u00e9gbejegyz\u00e9s\u00e9t k\u00f6vet\u0151 90 napon bel\u00fcl kellene, hogy teljes\u00edtse. Eset\u00fckben a Javaslat \u00e9rtelm\u00e9ben nem \u00e9rtelmezhet\u0151 az \u00e1tt\u00e9r\u00e9s \u00e9ve el\u0151tti \u00fczleti \u00e9v els\u0151 napj\u00e1ra vonatkoz\u00f3 IFRS-ek szerinti m\u00e9rleg, \u00edgy ez nem lehet az IFRS-ek szerinti k\u00f6nyvvezet\u00e9s akad\u00e1lya.<\/li>\n<li>Azon v\u00e1llalkoz\u00e1sok, amelyek r\u00e9sz\u00e9re enged\u00e9lyezt\u00e9k az EGT b\u00e1rmely \u00e1llam\u00e1ban t\u00f6rt\u00e9n\u0151 t\u0151zsd\u00e9re l\u00e9p\u00e9st, bejelent\u00e9si k\u00f6telezetts\u00e9geiknek az enged\u00e9ly megszerz\u00e9s\u00e9t k\u00f6vet\u0151 30. nap vagy az \u00e1tt\u00e9r\u00e9s napj\u00e1t megel\u0151z\u0151 30. nap k\u00f6z\u00fcl a k\u00e9s\u0151bbi id\u0151pontban kellene eleget tenni\u00fck.<\/li>\n<li>A Javaslat az IFRS-ek t\u00f6rt\u00e9n\u0151 \u00e1tt\u00e9r\u00e9ssel \u00f6sszef\u00fcgg\u0151 bejelent\u00e9si k\u00f6telezetts\u00e9gek \u00e1tt\u00e9r\u00e9s napj\u00e1t megel\u0151z\u0151 90 napos hat\u00e1ridej\u00e9t 30 napra m\u00f3dos\u00edtan\u00e1 azzal, hogy aki a 90 napos szab\u00e1ly figyelembe v\u00e9tel\u00e9vel teljes\u00edtette a bejelent\u00e9si k\u00f6telezetts\u00e9g\u00e9t a 2017. \u00e9vi \u00e1tt\u00e9r\u00e9s vonatkoz\u00e1s\u00e1ban, az 2016. december 1-j\u00e9ig visszavonhatn\u00e1 e bejelent\u00e9s\u00e9t.<\/li>\n<li>Egy\u00e9rtelm\u0171v\u00e9 tenn\u00e9k, hogy az \u00e1talakul\u00e1ssal l\u00e9trej\u00f6v\u0151 gazdas\u00e1gi t\u00e1rsas\u00e1goknak a k\u00f6nyvviteli nyilv\u00e1ntart\u00e1saikat az \u00e1talakul\u00e1s napj\u00e1t k\u00f6vet\u0151 nappal kellene megnyitniuk a v\u00e9gleges vagyonm\u00e9rleg- \u00e9s vagyonlelt\u00e1r alapj\u00e1n.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<\/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":{"0":"post-3418","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-hirek","7":"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 v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tervezett ad\u00f3t\u00f6rv\u00e9ny v\u00e1ltoz\u00e1sok VII. 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