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Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change

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  • Borbély, Katalin

Abstract

The purpose of the article is to present Hungarian accounting regulations in two very important periods of Hungarian history: during the period of the Austro-Hungarian Compromise of 1867 and after the fall of Communism. The study compares the two periods on the basis of the relevant domestic and international literature; it examines the economic history and legislative parallels, compares the recognition and measurement of asset components, and elaborates on the possibilities of accounting techniques with a focus on the lesser known first period. Key conclusions: the regulations have been adapted in both cases, taking special domestic features into consideration. Essentially, they were modern and delivered the requirement of presenting a true and fair view. At the same time, the regulation of the profession was greatly influenced by the contemporary system of socioeconomic institutions.

Suggested Citation

  • Borbély, Katalin, 2017. "Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change," Public Finance Quarterly, Corvinus University of Budapest, vol. 62(1), pages 88-100.
    • Handle: RePEc:pfq:journl:v:62:y:2017:i:1:p:88-100
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    File URL: https://unipub.lib.uni-corvinus.hu/8785/
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