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Reporting companies’ performance – in respect of the International Financial Reporting Standards (IFRS)

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  • Orbán Ms. Tamás Dékán, Ildiko

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.

Suggested Citation

  • Orbán Ms. Tamás Dékán, Ildiko, 2013. "Reporting companies’ performance – in respect of the International Financial Reporting Standards (IFRS)," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 7(4-5), pages 1-6.
    • Handle: RePEc:ags:apstra:187516
    DOI: 10.22004/ag.econ.187516
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    References listed on IDEAS

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    1. Richard Barker, 2010. "On the Definitions of Income, Expenses and Profit in IFRS," Accounting in Europe, Taylor & Francis Journals, vol. 7(2), pages 147-158, December.
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    Cited by:

    1. Fazekas Balazs & Becsky-Nagy Patricia, 2015. "The Role Of Venture Capital In The Bridging Of Funding Gaps – A Real Options Reasoning," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 825-830, July.
    2. Victor Munteanu & Marilena Zuca, 2015. "Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 91-102, December.

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