@article{OrbánMs.TamásDékán:187516,
      recid = {187516},
      author = {Orbán Ms. Tamás Dékán, Ildiko},
      title = {Reporting companies’ performance – in respect of the  International Financial Reporting Standards (IFRS)},
      journal = {APSTRACT: Applied Studies in Agribusiness and Commerce},
      address = {2013},
      number = {1033-2016-83978},
      series = {7},
      pages = {6},
      year = {2013},
      abstract = {The role of information became more important due to  rapidly changing technical conditions, market and economic  regulations
in our globalizing world. Several regulations  tend to provide the framework for reporting performance and  income of the companies, but
in different statements  performance is inconsistently presented and many kind of  evaluation method exist in the practice. These facts led
to  the demand of properly assess the financial health of an  organization, and created a commonly accepted rule-system,  which name was
International Financial Reporting Standards  (IFRS).
In this paper I tend to present the statements,  definitions and factors, which can have great influence in  representing the performance, income
of the company in the  frame of the IFRS, and reveal the differences between the  other accounting regulations (EU directives,  Hungarian
Accounting Act) in this field.},
      url = {http://ageconsearch.umn.edu/record/187516},
      doi = {https://doi.org/10.22004/ag.econ.187516},
}