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Potential IFRS adopting entities’ output characteristics in Hungary

Mente, Kristóf (2023) Potential IFRS adopting entities’ output characteristics in Hungary. HUNGARIAN STATISTICAL REVIEW, 6 (1). pp. 76-100. ISSN 2630-9130

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Abstract

International Financial Reporting Standards (IFRS) reporting is becoming increasingly relevant in Hungary, and the existing scientific literature about transition effects in other countries is already rich and diverse. In this paper, we aim to explore the macroeconomic characteristics of the transitions on two robust samples approximating the total population of business entities within the economy and the potential IFRS adopting entities with multiple linear regression models between 2016 and 2019. The results are interpreted in the context of the related IAS/IFRS standards, and the differences are compared to the Hungarian accounting regime. This paper focuses primarily on the ESA 2010-defined output, GDP and NDP impacts.

Item Type: Article
Uncontrolled Keywords: International Financial Reporting Standards, ESA 2010, Output
Subjects: H Social Sciences / társadalomtudományok > HA Statistics / statisztika
H Social Sciences / társadalomtudományok > HG Finance / pénzügy
SWORD Depositor: MTMT SWORD
Depositing User: MTMT SWORD
Date Deposited: 03 Aug 2024 08:13
Last Modified: 03 Aug 2024 08:13
URI: https://real.mtak.hu/id/eprint/201664

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