A kiegészítő melléklet szerepe a megbízható és valós kép kialakításában az IT cégek példáján keresztül = The role of the notes on the accounts in the formation of reliable and real aspect across it companies

Absztrakt

It can be said about each entity that the awareness is a sine qua non for the successful operation thereof. To obtain this, both the enterprise and its environment require a reliable and uniform information system so that the enterprises can be judged and assessed. This need is met by the accounting of enterprises which appears in Act C of 2000 on Accounting in Hungary. The report include Balance Sheet, Income Statement and Notes. There is a criticism of reports appearing in the Accounting Act that the Balance Sheet and Income Statement include historical data thus the extractable information therefrom is less suitable for possible rapid interventions. However, its aim is not to do so but to include such information about the property, financial and profitability situation which are needed for the owners, investors and creditors in order to present a true and fair view; this is greatly facilitated by the Notes on the Accounts. In my treatise, I will highlight a part of the report, namely the Notes on the Accounts, which provide text information in addition to the numerical data, thereof in the formation of reliable and real aspect across IT companies in Debrecen.