Every business entity must provide a realistic image of its wealth, financial and income status within the annual accounts. The Accounting Act provides the background for this unified information provision system. In the case of 15 companies, the authors of present article examined and analysed the parts of the Accounting Act – amended as of January 1st, 2016 – regarding the information content of the notes on the accounts.
Controller Info 2019. VII.évf.(3) szám 47-50
10.24387/CI.2019.3.10
Introduction
The primary objective of the establishment and operation of business organisations is to maximize the wealth of owners, which can be achieved by increasing performance, creating value, increasing revenues and reducing costs and expenditures, the main requirement of which is knowledge. Accounting approached from one side is an internal information system, while observing it from another perspective its main task is to provide information towards external environment in accordance with the legal requirements. The Accounting Act defines bookkeeping and reporting obligations of entities to which it applies, the principles to be obligatory enforced during bookkeeping and the assembly of annual accounts, the rules that are built upon these principles, and obligations regarding publication, disclosure and auditing. These ensure that market participants are provided with reliable information that reflects a realistic image about the wealth situation, assets and liabilities and their changes, financial and profitability situation, and plans of the company. (Böcskei, 2014; Musinszki, 2016) The main purpose of this study was to examine whether a crucial part of the published annual accounts, namely the notes on the accounts properly includes the data and information
stipulated by the Accounting Act and which are required by the relevant external or internal actors, stakeholders.
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