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The Introduction of IFRS at the Level of Individual Reports
Published August 6, 2020

In recent years, there is a need for public limited companies registered in stock exchange not to do bookkeeping according to the Hungarian Accouni ng Act and prepare their annual reports in accordance with it. Instead of it, prepare consolidated annual fi nancial statements under IFRS. This could lead to a signifi cant reduci on of administrai... ve burden, as management makes every business decision based on IFRS instead of the Hungarian Accouni ng Act; especially in cases
where the determinai on of the corporate income tax is based on fi nancial statements prepared in accordance with internai onal standards.

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The Role of Arable Land in the Combination of Resources
Published August 21, 2020

The purpose of my research work has been to systematize the land evaluation methods related to land mortgage lending, as well as to examine their modernization possibilities or to ponder on their relations with international trends.

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