{"id":3440,"date":"2016-05-12T00:00:00","date_gmt":"2016-05-11T22:00:00","guid":{"rendered":"https:\/\/hu.andersen.com\/hirek\/adocsomag-vii-szamviteli-torveny\/"},"modified":"2020-07-08T18:08:47","modified_gmt":"2020-07-08T16:08:47","slug":"adocsomag-vii-szamviteli-torveny","status":"publish","type":"post","link":"https:\/\/hu.andersen.com\/hu\/hirek\/adocsomag-vii-szamviteli-torveny\/","title":{"rendered":"Ad\u00f3csomag VII. \u2013 Sz\u00e1mviteli t\u00f6rv\u00e9ny"},"content":{"rendered":"<p><strong>A sz\u00e1mviteli t\u00f6rv\u00e9ny javasolt v\u00e1ltoz\u00e1sai f\u0151k\u00e9nt a jogszab\u00e1ly sz\u00f6veg\u00e9nek pontos\u00edt\u00e1s\u00e1ra ir\u00e1nyulnak. Kiemelend\u0151 v\u00e1ltoz\u00e1s, hogy a hitelint\u00e9zetek csak 2018 janu\u00e1rj\u00e1t\u00f3l lesznek k\u00f6telesek alkalmazni az IFRS-eket.<\/strong><!--more--><\/p>\n<ul>\n<li>Az IFRS alkalmaz\u00e1s\u00e1val kapcsolatban a sz\u00e1mviteli t\u00f6rv\u00e9nyben a legfontosabb v\u00e1ltoz\u00e1s, hogy a hat\u00e1lyos t\u00f6rv\u00e9nnyel ellent\u00e9tben a<strong>hitelint\u00e9zet, tov\u00e1bb\u00e1 a hitelint\u00e9zettel egyen\u00e9rt\u00e9k\u0171 prudenci\u00e1lis szab\u00e1lyoz\u00e1snak megfelel\u0151 p\u00e9nz\u00fcgyi v\u00e1llalkoz\u00e1s <\/strong>\u00e9s a Di\u00e1khitel K\u00f6zpont Zrt. 2017. janu\u00e1r 1-j\u00e9t\u0151l m\u00e9gsem lesznek k\u00f6telezettek az IFRS-ek szerint \u00f6ssze\u00e1ll\u00edtani a besz\u00e1mol\u00f3jukat. Ezen k\u00f6telezetts\u00e9g\u00fck majd csak 2018 janu\u00e1rj\u00e1t\u00f3l \u00e9l majd. A javaslat azonban saj\u00e1t v\u00e1laszt\u00e1s alapj\u00e1n megengedi az \u00e1tt\u00e9r\u00e9s lehet\u0151s\u00e9get az eml\u00edtett gazd\u00e1lkod\u00f3i k\u00f6rnek.<\/li>\n<li>Pontos\u00edt\u00e1sra ker\u00fclne az <strong>\u00fczleti vagy c\u00e9g\u00e9rt\u00e9k<\/strong> (negat\u00edv \u00fczleti vagy c\u00e9g\u00e9rt\u00e9k) defin\u00edci\u00f3ja, \u00e9s egy\u00e9rtelm\u0171v\u00e9 v\u00e1lna, hogy csak \u00fczlet\u00e1g, telephely, \u00e9s \u00fczleth\u00e1l\u00f3zat v\u00e1s\u00e1rl\u00e1sa eset\u00e9n lehet elsz\u00e1molni \u00fczleti vagy c\u00e9g\u00e9rt\u00e9ket, t\u00e1rsas\u00e1g megv\u00e1s\u00e1rl\u00e1sa (azaz r\u00e9szesed\u00e9s szerz\u00e9s eset\u00e9n) nem (a t\u00f6rv\u00e9ny jelenlegi sz\u00f6veg\u00e9ben ez kor\u00e1bban elfogadott v\u00e1ltoz\u00e1s nem ker\u00fclt minden ponton megfelel\u0151en \u00e1tvezet\u00e9sre).<\/li>\n<li>A javaslat kimondja, hogy a <strong>szerz\u0151d\u00e9sm\u00f3dos\u00edt\u00e1s, a sz\u00e1mviteli bizonylatok m\u00f3dos\u00edt\u00e1sa<\/strong> k\u00f6vetkezt\u00e9ben a \u00a0k\u00f6nyvviteli nyilv\u00e1ntart\u00e1sokban t\u00f6rt\u00e9n\u0151, besz\u00e1mol\u00f3val lez\u00e1rt \u00fczleti \u00e9vet, \u00e9veket \u00e9rint\u0151 ut\u00f3lagos m\u00f3dos\u00edt\u00e1sok nem min\u0151s\u00fclnek ugyan hib\u00e1nak, de azokat a sz\u00e1mviteli elsz\u00e1mol\u00e1s \u00e9s bemutat\u00e1s szempontj\u00e1b\u00f3l a hib\u00e1val azonos m\u00f3don kellene kezelni.<\/li>\n<li>A javaslat szerint 2017. janu\u00e1r 1-j\u00e9t\u0151l, ha a <strong>t\u00e1mogat\u00e1ssal val\u00f3 elsz\u00e1mol\u00e1s<\/strong> m\u00e9g a m\u00e9rlegk\u00e9sz\u00edt\u00e9s id\u0151pontj\u00e1ig megt\u00f6rt\u00e9nik, akkor az egy\u00e9b bev\u00e9telk\u00e9nt szerepeltethet\u0151 lenne a t\u00e1rgy\u00e9vi besz\u00e1mol\u00f3ban. Ez \u00e1ltal az \u00f6sszem\u00e9r\u00e9s elve teljes\u00fclne az ut\u00f3finansz\u00edrozott k\u00f6lts\u00e9gek tekintet\u00e9ben, \u00e9s nem kellene vesztes\u00e9get kimutatniuk a v\u00e1llalkoz\u00e1soknak amiatt, hogy a k\u00f6lts\u00e9gek el\u0151bb mer\u00fclnek fel, mint ahogy a t\u00e1mogat\u00e1ssal kapcsolatos bev\u00e9telt el tudj\u00e1k sz\u00e1molni.<\/li>\n<li>Az ad\u00f3t\u00f6rv\u00e9ny m\u00f3dos\u00edt\u00f3 javaslat n\u00e9mileg v\u00e1ltoztat <strong>a k\u00f6vetel\u00e9sek kivezet\u00e9s\u00e9nek elsz\u00e1mol\u00e1s\u00e1n<\/strong>. 2017. janu\u00e1r 1-j\u00e9t\u0151l ugyanis a behajthatatlannak nem min\u0151s\u00fcl\u0151, elengedett k\u00f6vetel\u00e9sek k\u00f6z\u00fcl a forg\u00f3eszk\u00f6z\u00f6k k\u00f6z\u00f6tt kimutatott \u2013 v\u00e1s\u00e1rolt k\u00f6vetel\u00e9snek nem min\u0151s\u00fcl\u0151 \u2013 k\u00f6vetel\u00e9s k\u00f6nyv szerinti \u00e9rt\u00e9k\u00e9t, tov\u00e1bb\u00e1 a forg\u00f3eszk\u00f6z\u00f6k k\u00f6z\u00f6tt kimutatott \u2013 v\u00e1s\u00e1rolt k\u00f6vetel\u00e9snek nem min\u0151s\u00fcl\u0151 \u2013 k\u00f6vetel\u00e9snek behajthatatlan k\u00f6vetel\u00e9sk\u00e9nt az \u00fczleti \u00e9vben le\u00edrt \u00f6sszeg\u00e9t lehetne elsz\u00e1molni egy\u00e9b r\u00e1ford\u00edt\u00e1sk\u00e9nt.\u00a0 A m\u00f3dos\u00edt\u00e1s oka, hogy csak a v\u00e1llalkoz\u00f3 saj\u00e1t, nem tart\u00f3s k\u00f6vetel\u00e9seivel kapcsolatos gazdas\u00e1gi esem\u00e9nyeket kell az egy\u00e9b r\u00e1ford\u00edt\u00e1sok k\u00f6z\u00f6tt elsz\u00e1molni, a tart\u00f3s, valamint v\u00e1s\u00e1rolt k\u00f6vetel\u00e9sekkel kapcsolatos gazdas\u00e1gi esem\u00e9nyeket pedig a p\u00e9nz\u00fcgyi m\u0171veletek k\u00f6z\u00f6tt.<\/li>\n<li>A fentiekkel p\u00e1rhuzamosan <strong>befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6k r\u00e1ford\u00edt\u00e1sak\u00e9nt, \u00e1rfolyamvesztes\u00e9gek\u00e9nt<\/strong> kellene majd kimutatni a<\/li>\n<\/ul>\n<p>i) a t\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott, hi\u00e1nyz\u00f3, megsemmis\u00fclt, a befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6k k\u00f6z\u00f6tt kimutatott \u00e9rt\u00e9kpap\u00edrok, valamint a t\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott, elengedett, behajthatatlannak min\u0151s\u00edtett, a befektetett p\u00e9nz\u00fcgyi eszk\u00f6z\u00f6k k\u00f6z\u00f6tt kimutatott k\u00f6lcs\u00f6n\u00f6k k\u00f6nyv szerinti \u00e9rt\u00e9k\u00e9t, \u00e9s<\/p>\n<p>ii) a t\u00e9r\u00edt\u00e9s n\u00e9lk\u00fcl \u00e1tadott, elengedett, behajthatatlannak min\u0151s\u00edtett, a forg\u00f3eszk\u00f6z\u00f6k k\u00f6z\u00f6tt kimutatott v\u00e1s\u00e1rolt k\u00f6vetel\u00e9s le\u00edrt \u00f6sszeg\u00e9t, valamint a hi\u00e1nyz\u00f3, megsemmis\u00fclt, a forg\u00f3eszk\u00f6z\u00f6k k\u00f6z\u00f6tt kimutatott \u00e9rt\u00e9kpap\u00edr k\u00f6nyv szerinti \u00e9rt\u00e9k\u00e9t, tov\u00e1bb\u00e1 a v\u00e1s\u00e1rolt k\u00f6vetel\u00e9s k\u00f6nyv szerinti \u00e9rt\u00e9k\u00e9nek azon r\u00e9sz\u00e9t, amelyre a befolyt p\u00e9nzbev\u00e9tel-\u00f6sszeg nem ny\u00fajt fedezetet.<\/p>\n<ul>\n<li>2017. janu\u00e1r 1-j\u00e9t\u0151l az \u00fczleti jelent\u00e9s\u00fckben <strong>v\u00e1llalatir\u00e1ny\u00edt\u00e1si nyilatkozat k\u00e9sz\u00edt\u00e9sre k\u00f6telezett gazd\u00e1lkod\u00f3k<\/strong> nyilatkozata \u00faj k\u00f6telez\u0151 elemmel b\u0151v\u00fcl. A v\u00e1llalkoz\u00e1s \u00fcgyviteli, \u00fcgyvezet\u0151 \u00e9s fel\u00fcgyel\u0151 test\u00fcletei eset\u00e9ben alkalmazott, soksz\u00edn\u0171s\u00e9ggel kapcsolatos politika le\u00edr\u00e1sa, k\u00fcl\u00f6n\u00f6s tekintettel az \u00e9letkori, a nemi, a tanulm\u00e1nyi \u00e9s a szakmai h\u00e1tt\u00e9rrel kapcsolatos szempontokra, e soksz\u00edn\u0171s\u00e9ggel kapcsolatos politika c\u00e9ljainak, megval\u00f3s\u00edt\u00e1si m\u00f3dj\u00e1nak \u00e9s a besz\u00e1mol\u00e1si id\u0151szakban el\u00e9rt eredm\u00e9nyeknek a le\u00edr\u00e1sa. Ha nem alkalmaznak ilyen politik\u00e1t, a nyilatkozatnak tartalmaznia kell ennek magyar\u00e1zat\u00e1t.<\/li>\n<li>2017. janu\u00e1r 1-j\u00e9t\u0151l, ha <strong>k\u00f6z\u00e9rdekl\u0151d\u00e9sre sz\u00e1mot tart\u00f3 gazd\u00e1lkod\u00f3nak<\/strong> min\u0151s\u00fcl egy v\u00e1llalkoz\u00e1s \u00e9s bizonyos mutat\u00f3\u00e9rt\u00e9kei meghaladj\u00e1k a t\u00f6rv\u00e9nyben meghat\u00e1rozott hat\u00e1r\u00e9rt\u00e9keket, akkor ezen v\u00e1llalkoz\u00e1sok \u00fczleti jelent\u00e9se szint\u00e9n b\u0151v\u00fclne egy \u00fan. nem p\u00e9nz\u00fcgyi kimutat\u00e1ssal. A kimutat\u00e1sban a gazd\u00e1lkod\u00f3k a k\u00f6vetkez\u0151ket lesznek k\u00f6telesek bemutatni: k\u00f6rnyezetv\u00e9delmi, a szoci\u00e1lis \u00e9s foglalkoztat\u00e1si politik\u00e1val kapcsolatos t\u00f6rekv\u00e9sek, az emberi jogok tiszteletben tart\u00e1s\u00e1ra, a korrupci\u00f3 elleni k\u00fczdelemre \u00e9s a megveszteget\u00e9sre vonatkoz\u00f3 inform\u00e1ci\u00f3k.<\/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-3440","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) - 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