The Future of Accounting Expectations and Possibilites in the Integration

Tibor Pál (stpal@uni-miskolc.hu)
Additional contact information
Tibor Pál: University of Miskolc

Theory Methodology Practice (TMP), 2004, vol. 2, issue 01, 45-49

Abstract: 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 great 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.

Date: 2004
References: Add references at CitEc
Citations:

Downloads: (external link)
http://tmp.gtk.uni-miskolc.hu/volumes/2004/01/TMP_2004_01_07.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mic:tmpjrn:v:2:y:2004:i:01:p:45-49

Access Statistics for this article

Theory Methodology Practice (TMP) is currently edited by Zoltan Bartha

More articles in Theory Methodology Practice (TMP) from Faculty of Economics, University of Miskolc Contact information at EDIRC.
Bibliographic data for series maintained by (szvlates@uni-miskolc.hu).