The Future of Accounting Expectations and Possibilites in the Integration
Keywords:
Accounting, European IntegrationAbstract
The prospect of global harmonisation of the accounting standards have seemed far away up to now. Countries with relatively low
economic potentials – like Hungary – faced a geat many questions when they regulated their accounting rules. Accountancy was
regarded as the language of business.
In Hungary there did not exist any unified conception for a system of norms considered as an aim to be followed in the long-run.
The change, which involved the re-codification of regulations together with the acception of the demand for harmonisation and, was
actually an increase in effects, such as corrupt practices in companies and terror attacks, which fundamentally influenced the economy
in international terms.
References
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UJVÁRI, G. – VEIT, J.: (2001) Számvitel és elemzés I. Budapest, Magyar Könyvvizsgálói Kamara
KAPÁSINÉ, B. M. –EPERJESI, F.: (1999) Kompkozult kiadó, Budapest
