Imre Varga

Hungarian and international accounting is undergoing continuous development. There have been numerous changes that strengthen the principle of authenticity against the principle of prudence, and all of this is also reflected in the valuation of assets.

Keywords

principle of authenticity, accounting standards, asset valuation, valuation methods

Financial and accounting aspects of tourism

Tourism companies play an increasingly important role both domestically and internationally. The analysis of their accounting systems is a special and unique field.

Keywords

property valuation, international tourism