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Befektetési célú ingatlanok értékelése magyar és nemzetközi számviteli környezetben

Author

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  • Harnos László

Abstract

Since 2017, the modification of the Accounting Act makes it possible for a wide range of companies to switch over to the application of the International Financial Reporting Standards. Valuation methods and principles used in the two systems differ in many respects, therefore the transition requires sufficient knowledge from accountants, auditors and valuers. From among the company assets, the research focuses on real estates that are being held for investment purposes. Te study compares the Hungarian and international accounting rules, as well as the real estate valuation practice. Finally, an attempt is made to determine the assessment tasks related to the transition.

Suggested Citation

  • Harnos László, 2017. "Befektetési célú ingatlanok értékelése magyar és nemzetközi számviteli környezetben," Prosperitas, Budapest Business University, vol. 4(1), pages 128-144.
    • Handle: RePEc:bbs:prospe:v:4:y:2017:i:1:p:128-144
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