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• THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS

  24-33

  Elvira Böcskei

  Nikolett Sereg

  Views:

  469

  It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?

• A PÉNZÜGYI KULTÚRA ÉS TUDATOSSÁG MEGHATÁROZÁSA ÉS MAGYARORSZÁGI HELYZETE

  Szóka Szóka

  Views:

  1686

  In our today's modern society, the ability to handle economic and financial issues is becoming increasingly important. This is true for investment and banking professionals, but it is true for everyone who has to make responsible decisions in their daily lives, including young adults. The ability to make a good decision is commonly referred to as economic competence, economic literacy, or financial literacy. Defining and measuring financial literacy has long been cared by private, business and public institutions and organizations, both nationally and internationally. Financial education has already started in Hungary, in different sectors, with different actors. The education and upbringing have an undisputed role of in this, in my view, the younger we start it, the more effective it is. In this study, we review the possible definition of the concept of financial literacy, the status in Hungary and the development path.